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Congratulations Vinícius for the article and for your attention to all my questions. On the subject of permanently leaving Brazil, I have the following situation.
My daughter, who is currently 18 and has no income whatsoever, moved to Spain at the end of June 2023 to attend university in Seville. She is still my dependent, including for tax purposes, where I will keep her on my DAA, due in April 2024.
As she moved out in June 2023, I understand that she has until the end of February 2024 to notify us of her definitive departure from the country, correct? However, my question is about the Declaration of Final Departure from the Country (DSDP). As she is still my dependent, with no income whatsoever, and is listed on my DAA, she doesn't have to submit the DSDP, correct? Or does she have to submit the DSDP, even though she has no income, assets, debts, etc. to declare?
Thank you in advance for your attention.
Vinicius Tersi is a lawyer, specializing in International Tax Law.