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Hello Dr. Vinicius . In December it will be 5 years that my husband and I are living in the United States but I did not make the declaration of definitive departure from the country, but during this period I sent several remittances to my account in Brazil because I was and continue to move my account there. Can I declare my departure with a retroactive date of 5 years? And if I do, do I have to pay tax in Brazil on the money I sent? I have my declaration from here.
Thank you in advanceHello Vinicius ,
I moved to the United States in December 2017 and I haven't declared my definitive departure from Brazil. However, during the time I've been here, I've sent several remittances to my account in Brazil in order to finalize some business I had there, and I still continue to use my bank account there. But I don't want to have to keep sending them from here because I don't declare income tax there. At the moment I've bought a house and I need to send the money to my account every month to pay for it. I don't move around a lot with the money I send from here, but now I've come across this situation where, as well as having to send the money, the house I've bought is going to my name and I don't know if this could give me a problem with the tax authorities. If I make a declaration of permanent departure from the country, can I send these amounts and put the property in my name without any problems with the IRS? Or do I still have to declare the tax there in Brazil?Hello Vinicius! Congratulations on the article, it helped me a lot.
If possible, could you please clarify a question: Regarding the ITCMD of a person who lives outside Brazil, according to the rule for donations of movable property, the tax is levied at the donor's place of residence, in this case abroad.
I would like to know in the case of when the person, even if they live abroad, has a tax residence in Brazil for RFB purposes, does this also influence the conclusion that the Brazilian states could understand that the domicile is where the person actually lives or the tax residence in BR for RFB purposes.
