[Marcelo J]

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Good morning, Vinicius!
What an enlightening post, thank you!
Please, one situation that does not appear in your text, in the specific case of rent: when for some reason the tenant misses the deadline for paying the rent and pays 01 working day later and, even so, the non-resident landlord ends up paying the DARF on the agreed date.
In other words: the DARF is paid on Friday the 10th, but the rent itself was paid on Monday the 13th.
Is that a problem? Or must the IRRF DARF be paid on the same day as the deposit, neither before nor after? And how can this exception situation be corrected?

Point 2: when the non-tax resident landlord has a specific checking account for this status in Brazil, he can pay the DARF himself, right? Or do they still have to be the attorney-in-fact for their respective checking account?

Thank you very much!

[Marcelo J]

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... pardon me, one last practical question: having a CDE account just to be able to collect the rent and pay expenses (IPTU and condominium etc.) is expensive, at least Itaú charges a monthly fee of over 400.00!

Can this bank fee be deducted from the IRRF tax base? Or just condominium and IPTU?

Thanks again 🙂

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