[FRANCISCO JAVIER MORENO MARTINEZ]

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First of all, I'd like to congratulate you on the excellent material!
It deals very thoroughly and clearly with the various implications of whether or not to submit the exit declaration to the Brazilian tax authorities... Nevertheless, I would appreciate your advice for my particular situation.

My wife and I are pensioners. I receive retirement benefits from the INSS and the VW private pension fund. My wife receives only from the INSS. We both have different types of investments, both at Banco Itau and XP Corretora.

I have dual citizenship (I have a Spanish passport) and in recent months my wife has been expressing her desire to obtain Spanish nationality too. I checked with the consulate and one of the basic conditions for this to happen is that she can prove that she has lived in Spain for at least a year.

In order to make this possible, we have decided to rent out our apartment here in Brazil and use the money we receive to pay for an apartment in Spain. Our departure date from Brazil has already been set (07.04.2022). Once the necessary period has elapsed and the process of granting nationality has been completed, we will return to Brazil, which means that, at first, we have no intention of moving to Spain permanently. It would only be for the period necessary to complete the process described above.

In view of the above, I would like your recommendation:

1) Do you think it would be better for me to submit a declaration of permanent departure from Brazil?
2) From a financial point of view, in light of the information I've given you, in which situation would I have to pay less income tax to the Brazilian tax authorities? Being a tax resident in Brazil or ceasing to be a tax resident in Brazil?

I'd be happy to send you any additional information or details that you think I need in order to get a more complete picture of the scenario I'm in...

Thank you in advance.

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