Federal Revenue Service requires historical acquisition cost and prohibits updating by Fipe table; see rules for financing and selling at a profit
The delivery of the 2026 Income Tax return, referring to the base year 2025, requires careful attention from vehicle owners to avoid inconsistencies that lead to fine mesh. The most common mistake lies in the confusion between the market value and the acquisition cost: for the tax authorities, the declared amount must always be the historical value of the purchase, without updates by the Fipe table or valuation of the asset.
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As advised by Confirp Accounting, the car must be included in the “Assets and Rights” form, using Group 02 (Movable Assets) and code 01. In the “Discrimination”, it is mandatory to detail the brand, model, year of manufacture, license plate and the seller’s data (CPF or CNPJ). The inclusion of the Renavam number is recommended to increase transparency and avoid future questions from the Federal Revenue Service.
In the case of financed vehicles, the rule prohibits the entry of the outstanding balance in “Debts and Real Encumbrances”. The correct thing is to inform only the amount effectively disbursed by December 31, 2025, adding the down payment and the installments paid. For those who have a consortium not contemplated, the registration must be done in Group 09, code 05. If the acquisition took place in 2025, the field for 2024 must remain zero.
The sale of vehicles also requires tax caution. If the sale occurred without profit, just reset the situation on 12/31/2025. However, if the taxpayer made a profit on sales that exceeded R$ 35 thousand in the same month, there is a 15% tax on the capital gain. The tax should have been paid via DARF in the month following the transaction; otherwise, it will be necessary to use the GCAP 2025 program to calculate the amount with penalties and interest before importing the data into the annual return.
