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Dr. Vinícius,
thanks for the great article!
I read the IN RFB 1990/2020 and was confused about the obligation to submit the DIRF.
Reading the instruction, I understood that the rental limit would be R$ 6,000.00.
I'm the attorney for my son who lives in England and I pay the DARFs every month.
Until 2020 I did the DARF on his CPF. In 2021 I started doing it on my CPF and doing my IR Declaration this year I understood that I should present the DIRF. But if the limit is R$ 28,559.70, as you replied to Edson, I'm even exempt from paying a fine, since the deadline was February 28. Phew!