1.  The benefit related to PGBL is only recommended for those who make the Annual IR Adjustment Statement in the complete model.

2.  Those interested in taking advantage of the discount must observe the deadline for contributions in this private pension plan, otherwise they will not enjoy the benefit in their next IR statement. This operation can be performed until the last banking day of the year, which will be 28/12 in 2018.

3.  PGBL as a tax benefit does not mean that you will stop paying IR on the contributions made in the plan. In fact, the taxpayer postpones the tax payment, since the IR payment occurs only at the redemption of the accumulated value (formed by the contributions and the income earned).

4.  The taxpayer must also contribute to the INSS or to the public agent’s regime. And if the plan is in behalf of dependents over 16 years-old, they should also be taxpayers.

5.  Since PGBL plans are indicated for taxpayers who use full annual IR model, those who file IR Annual Adjustment Statement by the simplified model and who wish to invest in private pension plans should opt for VGBL plans (Free Benefit Generating Life).