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Thanks for the reply and clarification (also on the electricity bill).
So is it possible to pay the DIRF by adding/deducting the expenses (IPTU and Cond.) for the month? Got it, THANK YOU.
To contribute to the forum, I would like to share the agreement between Brazil and Germany, which avoids double taxation between residents of the two countries (the document is in Portuguese, German and English).
https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/legislacao/acordos-internacionais/acordos-para-evitar-a-dupla-tributacao/alemanha/acordo-alemanha-dupla-tributacao.pdf/view
Unfortunately, I only found the agreement a few days ago, which means I wouldn't have needed to make the "Declaration of Final Exit". Avoiding some headaches and paperwork.
I wish you success in your work. Thank you for creating such an enlightening source of information.
Claudio V.