[Lorenzo]

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Dr. Tersi, please, I am a foreign tax resident in Brazil and living in Brazil, my father is a foreigner and resident in Italy with tax residence in Italy. He wants to donate a certain amount to me and I would like to know if it would be legally possible for me to leave Brazil permanently, establish my tax residence in Italy to receive the donation (because there is no tax from father to son or ITCMD), live there for a few months or a year and then return to live in Brazil and re-establish my tax residence in Brazil to be able to bring this amount to Brazil after having declared it in Italy. Would this be a legally correct 100% procedure or would I be committing an illicit act? I have no intention of doing anything illegal, I'm just looking for the best solution for me, thank you very much.

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