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Hello, Vinicius,
Congratulations on the site, one of the best I've ever seen on this subject, very didactic and objective.
I have the following situation: I was a non-tax resident until April 2021, then I became a resident again, I own a rental property, I collected the DARF with code 9478 until April and 0190 after April. In the 2022 declaration, base year 2021, I declared only the rental income after my return, but the real estate company declared the entire year in the Declaration of Information on Real Estate Activities (DIMOB), generating a divergence and a fine mesh in the amount of income from January to April.
I hadn't formally informed the real estate company of my tax exit, should I ask them to rectify the DIMOB using a code for non-tax resident for the months up to April? I looked up the revenue codes for the DIRF on the RF website and couldn't find any that mentioned non-tax resident. Any suggestions as to what I should do?
Vinicius Tersi is a lawyer, specializing in International Tax Law.