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Good afternoon, Vinicius,
first of all thank you for sharing your knowledge, your article is excellent!
I have a question about declarations. I made a declaration of permanent departure from Brazil in April 2020, in which I appointed an attorney-in-fact and I continue to receive rents from a property in Brazil, collecting Darfs 9478. Now, who would need to declare the DIRF, me or the attorney-in-fact? And should the property management company declare me or the attorney-in-fact on its IRPF? And do I have to declare the DIRF every year that I continue to receive the rents? Thank you in advance!