<\/p>\n
\u2192 The deadline for filing the Annual Income Tax Return (\u201cDDA\u201d) for individuals began on March 17, 2025 and ends at 11:59 PM on May 30, 2025.<\/span><\/p>\n \u2192 The income tax return software is available for download on the Federal Revenue Service website.<\/span><\/p>\n \u2192 Annual taxable income above R$ 33,888.00;<\/span><\/p>\n \u2192\u00a0<\/span>Exempt, non-taxable, or exclusively taxed at source income above R$ 200,000.00;<\/span><\/p>\n \u2192 Gross revenue from rural activity exceeding R$ 169,440.00;<\/span><\/p>\n \u2192 Capital gains from the sale of assets or rights;<\/span><\/p>\n \u2192 Transactions on stock exchanges\u00a0<\/span>(i)<\/span><\/em><\/strong>\u00a0exceeding R$ 40,000.00; or\u00a0<\/span>(ii)<\/span><\/em><\/strong>\u00a0with net gains subject to tax;<\/span><\/p>\n \u2192 Possession or ownership of assets or rights whose total value is equal to or greater than R$ 800,000.00;<\/span><\/p>\n \u2192 Opted for income tax exemption on capital gains from the sale of residential properties, followed by the acquisition of another property within 180 days;<\/span><\/p>\n \u2192\u00a0<\/span>Held a\u00a0<\/span>trust\u00a0<\/span><\/em>and\/or other contracts governed by foreign law;<\/span><\/p>\n \u2192\u00a0<\/span>Opted for the updating of real estate assets to market value;<\/span><\/p>\n \u2192\u00a0<\/span>Received income abroad from financial investments and profits and dividends;<\/span><\/p>\n \u2192 Became a resident in Brazil;<\/span><\/p>\n \u2192 To submit the pre-filled tax return, you need a \u201cgov.br\u201d account at the silver level or higher;<\/span><\/p>\n \u2192\u00a0<\/span>The tax due on dividends, interest, and capital gains from abroad should not be paid monthly, but only in the Annual Tax Return (DAA), definitively, at a rate of 15%;<\/span><\/p>\n \u2192 For cases of income from controlled companies abroad (\u00a0<\/span>offshore<\/span><\/em>\u00a0), tax payment at a rate of 15% on profits, even if not distributed\u00a0<\/span>(i)<\/span><\/em><\/strong>\u00a0if the company is located in a tax haven or country with a privileged tax regime, or\u00a0<\/span>(ii)<\/span><\/em><\/strong>\u00a0passive income exceeding 40%;<\/span><\/p>\n \u2192 Indiscriminate updating of asset values \u200b\u200bis not possible, so improvements to real estate, for example, must be properly detailed.<\/span><\/p>\n \u2192 Late filing of the tax return subjects the taxpayer to a fine ranging from a minimum of R$ 165.74 to a maximum of 20% of the income tax due.<\/span><\/p>","protected":false},"excerpt":{"rendered":" Start of delivery period \u2192 The deadline for filing the Annual Income Tax Return (\u201cDDA\u201d) for individuals […]<\/p>\n","protected":false},"author":1,"featured_media":1654,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[8],"class_list":["post-1114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia","tag-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/comments?post=1114"}],"version-history":[{"count":2,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1114\/revisions"}],"predecessor-version":[{"id":1988,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1114\/revisions\/1988"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media\/1654"}],"wp:attachment":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media?parent=1114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/categories?post=1114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/tags?post=1114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Mandatory Submission<\/span><\/u><\/strong><\/h2>\n
Relevant aspects<\/span><\/u><\/strong><\/h2>\n
AVOID FINES!<\/span><\/u><\/strong><\/h2>\n