Capital gains — currency-devaluation coefficient (mechanism)
Verified
FACT ID · cg-devaluation-coefficient
Canonical value
When the asset has been held for more than 24 months, the acquisition value is multiplied by a currency-devaluation coefficient (coeficiente de desvalorização da moeda) before the gain is computed. The coefficients are set annually by a Ministry of Finance Portaria.●Verified ·
Issuing authority
Diário da República — Portaria n.º 382/2025/1 (coeficientes de desvalorização da moeda)
Legal instrument
CIRS Art. 50.º
Last verified
Review cadence
quarterly
Notes
Mechanism only — no specific coefficient is asserted here, as the table is republished each year by Portaria (most recently Portaria n.º 382/2025/1, de 11 de novembro, for assets disposed of in 2025). The correction applies to real estate and certain other assets/rights held for more than two years (24 months) from acquisition to realisation.
Change history
Initial captureWhen the asset has been held for more than 24 months, the acquisition value is multiplied by a currency-devaluation coefficient (coeficiente de desvalorização da moeda) before the gain is computed. The coefficients are set annually by a Ministry of Finance Portaria.
No further changes recorded yet — unchanged since it was first captured.
