::
Hi Vinicius, congratulations on the article... I just had a question about the example you gave when the source of the funds is from abroad.
In a simple example, suppose that a share was bought for 1,000 US dollars when the rate set by the Central Bank was 1:1, and sold for the same 1,000 dollars when the official rate was 3:1. So, if the proceeds used to acquire that share came from foreign currency, the capital gain will be zero. This is because, in US dollars, the difference between the sale price and the acquisition cost was zero.
Shouldn't the difference in reals in this example, R$ 2,000, be included in the IR as exempt? Because if you buy new assets with the same 1,000 dollars, your acquisition cost will be converted by a dollar closer to 3:1. Thank you.