[ADILSON NEVES DIAS]

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Hello Vinicius! Thanks for the brilliant clarification! However, I still have doubts about a specific situation: I did DIRPF for the base year 2017, in this case, referring to the assets acquired by the taxpayer by the post-inventory sharing formal. However, the taxpayer has been living in Germany since 2006 and has not filed the DSDP! He wants to regularize the situation. If I file an amended DIRPF for that base year, will the problem be solved? Can the date of departure be cited a posteriori, i.e. for 2017? Thank you!

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