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Hi Vinicius, congratulations on this very enlightening post.
My situation is a bit confusing. I left Brazil in 2020 to live in the UK, where I worked as a postdoctoral fellow on a tax-free salary or stipend (stinped, as they call it here). And now, in 2022, I've started working as a research assistant, and I pay tax at source, duly. Since I left Brazil, I haven't filed a tax return because I didn't have any income or assets. It's only now that I've learned that I should have filed a DSDP, and since I've never filed one, nor have I declared what I've received in grants here until now, I'd like to know if I should file a retroactive declaration and then file a DSDP.
Thanks and hugs!