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Hi Vinicius, thanks for the information.
If a non-tax resident, who has left the country permanently and does not file an annual tax return, receives a property as a gift from his parents (for the same amount as when it was bought), what taxes would be due? It seems to me that ITD would be due. Would IR and ITBI be levied? Would it be necessary to file an income tax return the following year?
Thank you in advance