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  • Mario Sergio Costa
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    Good evening!
    First of all, I would like to praise the topic, which is very relevant to many Brazilians who have left the country, and also the enlightening and easy-to-understand way in which it was presented.
    I have a question regarding the need to file an IRPF return, having already filed the Declaration of Permanent Departure from the Country and having received, afterwards, rental income for a total amount below R$ 28,559.70, the minimum amount received in taxable income to need to file the 2022 Income Tax return. Should I therefore file a DIRF even though I theoretically don't have to pay tax?
    Thank you very much and congratulations once again on the article.

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