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  • Carolina Borba
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    Congratulations on the article! It helped me a lot! I left Brazil in 2007 and didn't file a final tax return. For the first few years I was away, I declared myself exempt since I had no income in Brazil. From what I checked with the Receita Federal, I have no problems with my tax status, my CPF is ok. Does it make sense to make the final declaration now? Is it possible to file retroactively? Thank you

    Carolina Borba
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    Hello, I left Brazil to live in Spain in March 2008. In May 2012 I moved to Chile. I filed my income tax return in 2007, not in 2008 (I had only worked in Brazil for 2 months) and then not again, since I had no income or property in Brazil. I worked in both Spain and Chile and declared it there. I also have an apartment in Chile. I didn't declare my permanent departure due to lack of knowledge. My CPF is OK. In September 2021 I returned to Brazil to buy a motorhome and travel around South America for two years. To do this, I brought dollars (I declared them to the Federal Police at the airport), made international transfers from my partner's account in Chile and sent remittances to Brazil. I'm leaving Brazil this month. Do I have to file an income tax return in 2022 because of this? And in 2023? Do I have to file my final tax return retroactively? How would it be since I won't be in Chile to go to the Brazilian Consulate there? Thank you.

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Hi, I'm Vinicius Tersi, a specialist in international tax law.

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