There are two different scenarios: for those who receive and for those who pay; understand the differences
The rental has two perspectives Income tax: who pays and who receives – as with foods AND personal loans, For example. We will cover both here.
In the case of tenants, the amount is not deductible, but if you are filing income tax, you will need to report the amount. It is always worth remembering: if the taxpayer needs to declare an item, he will have to fill in whatever is suitable.
The annual amount that has been paid will be entered in the “Payments made” tab.
For the recipient of value – the owner of the property – the process is slightly different. If the amount exceeded the monthly exemption – of R$ 1903.98 -, it was necessary to collect Carné-Leão during the previous year – until the last working day of the following month – following – upon receipt. If this has not been done, it will have to be corrected – with penalties and interest.
After this step, just import the data from the brochure into the Statement Builder program – there is a specific button for this on the platform.
Now, if there was an exemption from completing the Carnê-Leão, the property owner will have to enter the amounts in “Taxable income received by natural persons/abroad”. It is worth remembering that, in the rent, it is possible to deduct the expenses with the intermediation.
Who must declare IR?
Individuals who received taxable income exceeding BRL 28,559.70 in 2022 will need to submit their account statement to the tax. This category includes, for example, the salary received by a professional who works under the CLT regime.
And it is always important to remember two points: taxable income is only a part of one of the items that require the delivery of the IR, which means that it is important to look at all of them, so that there is no risk of error; and the data to be completed this year refer to the calendar year – or base year – 2022. The other seven items that require reporting to the Revenue Agency need to be checked .
Check the 2023 IR Refund Calendar
- 1st lot: May 31st
- 2nd lot: June 30th
- 3rd lot: July 31st
- 4th lot: August 31st
- 5th lot: 29 September
Source: Terra
Rose James is a Gossipify movie and series reviewer known for her in-depth analysis and unique perspective on the latest releases. With a background in film studies, she provides engaging and informative reviews, and keeps readers up to date with industry trends and emerging talents.
