Stock exchange trades
Buying and selling stocks, ETFs and REITs, with the monthly tax, the DARF and the 31/12 position for the tax return.
What you find on this screen
A portrait of the screen, read from the screen itself — it changes when the screen changes.
The list shows
MonthStock salesRegular base (15%)Day trade (20%)REIT (20%)TaxWithholding usedDARFDue dateAccumulated lossTickerType+4
Form fields
Data do pregão*O dia da negociação (a data da nota de corretagem).
Ativo*O código na bolsa: PETR4, BOVA11, HGLG11.
Tipo*Ação (isenção de R$ 20 mil), ETF (15% sem isenção) ou FII (20% sem isenção). Final 11 costuma ser FII — confira.
Compra ou venda*Compra entra no custo médio; venda apura o ganho.
Quantidade*Quantas cotas ou ações.
Preço unitário*O preço de cada ação ou cota na nota.
Custos da notaCorretagem, emolumentos e taxas: somam ao custo na compra e abatem a venda.
CorretoraOnde a operação foi feita.
ObservaçãoEx.: "bonificação 10%", "nota 123456".
Start here
Stock, ETF and REIT tax, done
Enter each buy and sell from the brokerage note. Tenka runs the calculation the tax authority requires, month by month: average cost, stock exemption, day trade, REITs, loss offset and withholding tax. At the top of the list you see the DARF due this month (code 6015), the loss you can still use and the tax-free gain for the year; below, the position on 31/12 with the Assets and Rights code.
How to
Sold R$ 70k of VALE3 with a R$ 10k profit
Bought 1,000 VALE3 at R$ 60 and sold at R$ 70 in March. Stock sales that month: R$ 70k (above R$ 20k) — a R$ 10k gain at 15% = R$ 1,500. The 0.005% withholding on R$ 70k (R$ 3.50) is deducted: DARF of R$ 1,496.50, code 6015, due by the last business day of April. Had you lost R$ 10k in stocks in February, the base would drop to zero.
Rules
The rules Tenka applies
Stocks: tax-free when total stock sales in the month do not exceed R$ 20k; above that, 15% on the gain. ETF: 15% with no exemption. REIT: 20% with no exemption, and REIT losses only offset REIT gains. Day trade (buying and selling the same asset on the same day): 20%, and day-trade losses only offset day trades. Cost is the weighted average, including note costs. The 0.005% withholding on sales (1% on day trade) is deducted. A DARF below R$ 10 is not paid: it carries over to the next month.
Frequently asked questions
Vendi menos de R$ 20 mil em ações no mês. Preciso pagar DARF?
Ações com venda total até R$ 20 mil no mês têm o ganho isento — a tela aplica a isenção e mostra zero a pagar. ETFs e FIIs não têm essa isenção. O prejuízo acumulado é compensado nos meses seguintes, e a posição em 31/12 sai pronta para a declaração.
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