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Congratulations on your post. I've been researching the subject out of personal interest and your information is by far the most comprehensive I've found.
However, one question remains: I filed my DSDP and started living in the United States and, with the earnings from my work there, I bought a house in the state of Florida, which became my residence. As a non-tax resident in Brazil, I haven't filed an IRPF return since then and I've never taken any financial resources from Brazil to the USA. In the end, in 2022 I sold my house there in preparation for my return to Brazil, which will take place in mid-2023. From the sale, I obtained a capital gain which I will account for to the IRS, which will not charge me any tax due to the fact that the house has been my primary residence for two of the last five years. My question: If I migrate with this money to Brazil when I move and become a resident again, will I be taxed by the RFB?Dear Dr. Vincius,
Congratulations on your articles and thank you for your invaluable service.I've been researching for some time and I can't find an adequate answer for my case. I left Brazil a long time ago and declared my permanent departure. Now I intend to move back, also permanently. Among other minor things, I intend to take the amounts I have accumulated in my current account abroad, as a result of savings and the sale of a house I used to own. The source of the funds was my earnings from work during my permanent residence abroad. I saw in one of your answers the comparison between "income and assets". Would my situation be a transfer of assets and therefore not subject to income tax?
