{"id":28932,"date":"2025-05-28T14:10:17","date_gmt":"2025-05-28T17:10:17","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=28932"},"modified":"2026-06-09T18:30:34","modified_gmt":"2026-06-09T18:30:34","slug":"majoracao-do-iof-pelo-decreto-no-12-466-2025","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/majoracao-do-iof-pelo-decreto-no-12-466-2025\/","title":{"rendered":"Majora\u00e7\u00e3o do IOF pelo Decreto n\u00ba 12.466\/2025. Inconstitucionalidade e ilegalidade por desvio de finalidade e falta de motiva\u00e7\u00e3o adequada"},"content":{"rendered":"\n\n                            <iframe allowfullscreen=\"\" scrolling=\"no\" class=\"fp-iframe\" style=\"border: 1px solid lightgray; width: 100%; height: 600px;\" src=\"https:\/\/heyzine.com\/flip-book\/f8661919ba.html\"><\/iframe>\n                        \n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">O Governo Federal publicou o <strong>Decreto n\u00ba 12.466\/2025<\/strong>, aumentando as al\u00edquotas do IOF em rela\u00e7\u00e3o a opera\u00e7\u00f5es de cr\u00e9dito para pessoas jur\u00eddicas, transa\u00e7\u00f5es de c\u00e2mbio e investimento em planos de previd\u00eancia privada. Segundo divulga\u00e7\u00f5es oficiais do Governo Federal, a medida tem a finalidade de arrecadar mais de R$ 20,5 bilh\u00f5es ainda em 2025 e R$ 41 bilh\u00f5es em 2026. Segundo o pr\u00f3prio Executivo Federal, essa altera\u00e7\u00e3o tem a \u00fanica finalidade de <strong>incluir<\/strong> <em>\u201cnovos setores no tributo para refor\u00e7ar o caixa do governo.\u201d<\/em><sup>1<\/sup><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como a rea\u00e7\u00e3o negativa do mercado foi instant\u00e2nea, o Governo editou o <strong>Decreto n\u00ba 12.467\/2025<\/strong> poucas horas depois, com o objetivo de afastar o aumento da al\u00edquota do IOF em determinadas situa\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As altera\u00e7\u00f5es finais, ap\u00f3s o referido Decreto, est\u00e3o detalhadas no e-book disponibilizado para download.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/05\/WFAA_IOF-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de Clique e fa\u00e7a o download do e-book em formato PDF..\"><\/object><a id=\"wp-block-file--media-21671978-2065-4926-aaaf-7ad0b7baa019\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/05\/WFAA_IOF-1.pdf\">Clique e fa\u00e7a o download do e-book em formato PDF<\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/05\/WFAA_IOF-1.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-21671978-2065-4926-aaaf-7ad0b7baa019\">Baixar<\/a><\/div>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">A <strong>equipe tribut\u00e1ria do William Freire Advogados<\/strong> est\u00e1 \u00e0 disposi\u00e7\u00e3o para esclarecer d\u00favidas sobre o assunto.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025-1024x1024.jpg\" alt=\"\" class=\"wp-image-27843\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Paulo Hon\u00f3rio<\/strong><br>S\u00f3cio<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/rodrigo-pires-1.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/rodrigo-pires-1-1024x1024.jpg\" alt=\"\" class=\"wp-image-26076\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Rodrigo Pires<\/strong><br>S\u00f3cio<\/p>\n<\/div>\n<\/div>\n\n\n\n<ol class=\"has-small-font-size wp-block-list\"><li>Vide em &lt;&lt; https:\/\/agenciabrasil.ebc.com.br\/economia\/noticia\/2025-05\/governo-padroniza-aliquotas-do-iof-para-arrecadar-r-205-bilhoes &gt;&gt; Acesso em 26.05.2025<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"<p>O Governo Federal publicou o Decreto n\u00ba 12.466\/2025, aumentando as al\u00edquotas do IOF em rela\u00e7\u00e3o a opera\u00e7\u00f5es de cr\u00e9dito para pessoas jur\u00eddicas, transa\u00e7\u00f5es de c\u00e2mbio e investimento em planos de previd\u00eancia privada. Segundo divulga\u00e7\u00f5es oficiais do Governo Federal, a medida tem a finalidade de arrecadar mais de R$ 20,5 bilh\u00f5es ainda em 2025 e R$ [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":28952,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-28932","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28932","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=28932"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28932\/revisions"}],"predecessor-version":[{"id":172456,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28932\/revisions\/172456"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=28932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=28932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=28932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}