Understand the criteria that define the obligation of the declaration and how to organize the documentation
Summary
The period of declaration of individual income tax (IRPF) is full of doubts for taxpayers, who must pay attention to the criteria to avoid problems with the IRS.
The period of declaration of individual income tax (IRPF) is always a source of doubts for many taxpayers, especially when it comes to understanding who is required to declare. For 2025, on the basis of the civil year of 2024, several criteria determine the obligation to submit the declaration and it is essential to pay attention to them to avoid problems with the IRS.
In 2024, the IRS received 45,481,689 Irpf declarations. Of this total, 1,474,527 declarations were retained in tax mesh, which corresponds to 3.2% of the total declarations sent. The main reasons for the retention were inadequate deductions with 57.4%, within these deductions, medical expenses guide as the main cause of problems, corresponding to 51.6% of the retention of total mesh, followed by the omission of yields with 27.8%.
“These numbers reflect the importance of understanding the rules and organization of documents in advance, especially in the case of entrepreneurs or collaborators with multiple sources of income, attention to detail is essential to avoid errors and fall into the tax network”, He warns Diego Zacarias Dos Santos warns.
It is important to emphasize that RFB has not yet announced any modification to the rules for the 2025 Irpf, therefore, for the moment, the same hypotheses of obligation, as well as the same values as last year, follow valid. Among the main criteria to declare the IRPF in 2025, they stand out:
• taxable income: Taxpayers who had a taxable income greater than $ 30,639.90 in 2024, as salaries and rentals, are required to declare.
• Exempt or taxable income at Fonte: Those who have received amounts greater than $ 200,000, even if exempt, such as compensation for work or savings income, must also present the financial report.
• Scholarship activities: Those who have performed scholarships operations with more than R $ 40 thousand or have obtained a profit subject to taxation must declare.
• goods and rights: The possession or property of activities above $ 800 thousand also make the mandatory declaration.
• Rural activity: Collaborators with gross revenue higher than $ 153,199.50 in rural activities for 2024 should include this information in the document.
In addition, specific situations, such as having become resident in Brazil in 2024 or to sell properties with exemption from IR conditioned to the acquisition of another property, also ask for attention to the obligation.
How are the Meis
The individual micro -entrepreneurs (Meis) have peculiarities when it comes to declaring their income. “It is important that Mei understands that his individual and the CNPJ are separate entities. While the annual declaration of Simples Nacional (Das-Simei) is mandatory for the CNPJ, the DIRPF (declaration of the individual income tax) depends on the goods e From the rights and rights and rights and rights and rights and rights, their values that the person had on 31/12/2024, as well as the nature and sum of the income values earned in 2024 “, explains Diego.
For example, a service provider who earned $ 80,000 in the year will have a part of this amount considered an exempt income and another taxable part. If the taxable income exceeds the limit of $ 30,639.90, it will be necessary to deliver the IRPF.
Even those who are exempt from the obligation to declare can benefit from the delivery of the IRPF. The declaration can be useful to demonstrate income in funding and loans, as well as to allow the return of the amounts detained at the source. “Declare voluntarily is a strategy that can simplify the taxpayer’s financial life in various situations. Furthermore, it is a way to keep tax history updated and avoid surprises in the future,” says Diego.
The IRS announces the deadlines and any updates on the IRPF declaration criteria every year, which usually occur at the beginning of March. In case of doubt, it is always advisable to ask for a guide from experts or use tools and services that simplify the process, ensuring that everything is done correctly and punctual.
“The tax return must not be seen as a challenge, but as an opportunity to organize your financial life and avoid future problems. With specialized planning and support, it is possible to fulfill all tax obligations in a quiet way, exploiting The advantage of the benefits available for each profile of taxpayers “, concludes the executive.
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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.
