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Good morning. Beautiful post. Elegant and technical. It's very important to emphasize to those who decide to leave Brazil for good the importance of keeping an attorney, especially for those who have rented property, because in this case income tax will be levied at source when the renter is an individual. In this case, the tax withheld must be paid immediately. The attorney must submit a declaration called a DIRF (Declaração de Imposto de renda Retido na Fonte) within the deadlines set by law, which is usually in February of the following year. This declaration contains the gross income from the rent received, the tax withheld and, above all, the tenant's details. The attorney must send this DIRF via the application available on the internet atwww.receita.economia.gov.br. In addition, the procurator must send the annual reports of the rent received to the tenants so that they can pay income tax and even receive a refund. If the property is rented to a legal entity, or if the tenant is a legal entity, this is the tenant's obligation and not that of the attorney.
