[Bruno Melo]

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Good evening, Vinicius!
How are you?

I'd like to thank you for your article, because I've searched a lot and haven't found anything as enlightening as your publication, especially regarding the origin of funds for calculating capital gains.

I'd like to give an example of a situation to try and clear up a doubt, if possible.

Example:
I made my first remittance abroad in the amount of 100 USD, which came from income in Reais.

So I bought asset X for 50 USD and asset Y for 50 USD.
Soon after, I sold asset X for 60 USD and asset Y for 40 USD.

Active transaction X = 60 - 50 = 10 (profit)
Active operation Y = 40 - 50 = -10 (loss)

After executing the trades, I would have the same 100 USD I had previously in cash.
However, now the origin of my funds would have changed, with 90 USD originating from income earned in Brazilian reais and 10 USD originating from income earned in dollars?

I understand that even if the operations were carried out on the same day and the total balance was equal to 0, there would still be a change in the control of the origin of the funds, and it would be necessary to evaluate each operation individually and not simply add up the total.

Does that make sense?

Thank you,

[Author]

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