Englobamento - Depósitos, Certificados de Aforro e Produtos de Capital ...

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Referente ao englobamento do Aforro, entendi que é mais vantajoso quando o rendimento coletável se insere num escalão com uma taxa inferior à taxa liberatória (28%). Como faço para fazer essa simulação/cálculo? Depois de feito o englobamento consigo reverter para a taxa liberatória de 28% de novo?


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