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Hello, Bianca!
I'm the one who thanks you for your interest in our work. The tax office doesn't give guidance on this point, but it's reasonable to think that the same logic would be adopted as with the "carnê leão", which works on a cash basis: you become entitled to deduct once you've paid the expense, and the excess expense could be carried forward to future payments. In this case, the IPTU paid in a single installment would zero out the tax for the month in which the rent is lower, and the excess would be charged against the next month's rent, as a "credit".
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Hello, Tiago!
I'm glad you're interested. It would no longer be the case to submit the CSDP, as you left Brazil earlier. It would be best to submit the DSDP for the year in which you left or the year in which you completed 12 months of absence, in order to minimize the tax consequences. You can submit the DSDP late by paying a small fine. Unless your living situation justifies you being considered a tax resident in Brazil even though you are abroad, this would be the most appropriate way to solve the problem.
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Hello, Ana Lúcia!
Thank you very much for your interest. As the Brazilian criterion for tax residence is quite subjective, it is entirely possible to understand that you maintain tax residence in Brazil even though you spend most of the year in Ecuador. In this case, you should declare that you have a bank account abroad, and continue with your declarations in Brazil as normal.
It is worth mentioning that Brazil and Ecuador have a double taxation agreementThis can offer additional benefits in either country.
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Hello, Antonio!
Thank you for your interest in our content. You can rectify returns from previous years, even to replace a "normal" return with a final exit return. And after that, you would no longer need to file income tax returns (as you do now, for 2021).
It has been our practice to rectify the two years, to make it clearer that you left in 2019 and have continued as a non-resident since then, with some comments in the body of the declaration explaining the procedure, so that it can be read in the event of an inspection. Otherwise, it could be understood that you left in 2019 and returned in 2020, which is not true.
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Hello, Ivaneide!
Thank you for contacting me. If you have already filed your final exit declaration, there are no other declarations to file in Brazil, even if you keep assets here, such as real estate.
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Hello, Elvis!
Thank you for your interest in our content. The taxation of 25% of IRRF on retirement is not entitled to discounts or deductions. In this case, you would actually be subject to this tax as a non-resident, even if your parents in Brazil are your dependents.
It's worth mentioning that if you have dual tax residency, you also have to declare your US income, which can offset the federal income tax you pay in the US (but not the state or municipal income tax, which is levied depending on where you live). Just as an example, Florida and Texas have no state income tax, and New York has both state and municipal income tax.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Ana Paula!
Thank you for your contact and interest. I would advise you, in this case, to submit the definitive exit declaration as normal. As described in the post, there is a possible interpretation that failure to submit the CSD would lead to the person remaining a tax resident for longer, but this is just an interpretation, which I believe has no legal basis. It's best to go with what is as correct as possible. I haven't heard of any questioning from the IRS for this reason.
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Hello, Tanandra!
Hello, Ana Paula!
Thank you for your interest. I've just given Ana Paula the same answer. It's best to submit the definitive exit declaration as normal. As described in the post, I don't think there is any legal basis for the idea that failure to submit the CSD would result in the person remaining a tax resident for longer.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Elvis,
there are lawsuits in the courts about the 25% of IRRF, and the STF has recognized the general repercussion of the discussion. This means that when the STF rules (which could take years), the decision will apply to everyone. But the discussion before the STF is about the progressive table, not legal deductions.
It is possible to take legal action.
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Hello, Edson!
The minimum threshold for mandatory submission of Dirf to report non-resident income is R$ 28,559.70/year.
You can send the Dirf having been the one who collected the DARFs in your own name and CPF. In the body of the Dirf you identify that the payment refers to you.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Liamara!
Thank you for contacting me. The ideal thing is for you to deliver the letter that the IRS asks for, informing them that you have become a non-resident, so that at least from then on the withholding tax will be levied using the correct code. With regard to the past, the legal entity tenant could rectify the Dirf they submitted and correct the payments, but it is very difficult to convince the company to do this. In this case, it's best to leave it as it is and, if your CPF is pending regularization because of the incorrect information, open an administrative process with the IRS asking for the matter to be dropped, presenting a copy of the letter.
Unfortunately, the procedure is laborious, but we have already managed to do it successfully.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Jamil!
Thank you very much for your comment! Yes, you can make international remittances as normal. If they ask for proof, you can present the DSDP as proof that you are no longer obliged to declare the amounts held in Brazil to the IRS. And other documents can prove that the funds sent are yours.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Gloria!
Thank you for your interest in our content. The spouse's CPF field is optional, so it's fine to leave it blank. As far as I know, there is no penalty for this. The point that the IRS does not clarify is how assets should be reported on the tax return when the couple is married with a community of property and one of the spouses is a non-resident. We analyze this type of case in detail, and it is not possible to give a good answer to this type of problem in one post.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Cintia!
Thank you for your interest in our content. You should submit your tax return as normal, but informing as your initial position, in assets and rights, not what you had on December 31, 2020, but what you had in August/2021, when you returned to Brazil. There are a few more small guidelines from the tax office about this situation. Only foreign income received after your return is taxable in Brazil.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Ivan!
Thank you for your interest in our content. The right thing to do is to send your debtor a letter informing them that you have become a non-resident. The interest is subject to 15% of IRRF, collected by him in a DARF form under code 0481 ("Interest and Commissions in General paid to Residents Abroad").
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Perola!
Thank you for your interest. I understand that you didn't formalize your tax exit or file any income tax returns in Brazil. In this case, it's not possible to transmit the exit declaration from 15 years ago, but it is possible to at least request an update of your CPF status, either by opening an administrative process or by submitting a declaration from another year (in the latter case, we take some care with the information, so that the procedure can be clarified in the event of an inspection).
In any case, if you moved to Brazil, you would have to file a declaration involving all your assets in both countries. Hence the comments I made above, in this same text, on the position taken by the IRS in Consultation Solution 63/2021.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
Hello, Amanda!
Thank you for your interest. I don't know if I fully understood the question, but I'm assuming that the point is how to formalize the definitive exit for those who didn't have enough income to be obliged to submit a "normal" declaration. As the Receita Federal uses the final exit declaration to find out who is resident and who is not, I understand that the CSD and the final exit declaration should still be submitted (the first by February and the second by April of the year following the tax exit).
Regarding the FGTS, Caixa now has an app where you can inform them that you're redeeming your FGTS after you've permanently left. I can't say if the same applies to the PIS, but I imagine the procedure is similar to that for the FGTS.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
