Taxpayers who, in the calendar year 2018, received taxable income, subject to adjustment in the declaration, whose sum was greater than BRL 28,559.70, are obliged to present the annual declaration. In the case of rural activities, those who obtained gross revenue in excess of R$ 142,798.50
Individuals residing in Brazil who, in calendar year 2018, are also obliged to present the declaration:
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– Received income that is exempt, non-taxable or taxed exclusively at source, the sum of which exceeds R$ 40,000.00.
– Obtained, in any month, a capital gain on the sale of assets or rights, subject to the levy of tax, or carried out operations on stock, commodity, futures and similar exchanges.
– Intend to compensate, in the calendar year 2018 or later, losses with the rural activity of previous calendar years or the calendar year 2018 itself.
– Had, on December 31, possession or ownership of goods or rights, including bare land, with a total value greater than R$ 300,000.00.
– They became residents in Brazil in any month and were in this condition on December 31; or
– They opted for exemption from Income Tax levied on capital gains earned on the sale of residential properties, whose proceeds from the sale are applied to the acquisition of residential properties located in the country, within a period of 180 days from the conclusion of the contract.
This year, it is mandatory to fill in the CPF number of dependents and beneficiaries residing in the country. The Revenue had been gradually including this information in the declaration. Last year, it was mandatory to inform CPF for dependents from 8 years old.
Real estate and car data
In 2019, it will not be mandatory to fill in additional information in Assets and Rights related to cars and houses. The initial forecast by the Revenue was that this information would become mandatory this year, but due to the difficulty for taxpayers to find the data, the supplementary filling does not need to be done.
simplified discount
The individual can opt for the simplified discount, corresponding to the deduction of 20% of the amount of taxable income, limited to R$ 16,754.34.
The deduction limit for employer contributions was R$ 1,200.32, due to the minimum wage adjustment. Last year, the limit was R$ 1,171.84. If there is no new law, this is the last year in which there is the possibility of this deduction of contributions paid to the National Institute of Social Security (INSS) by employers of domestic workers with a signed. This measure came into effect in 2006 to encourage the formalization of domestic workers.
The deduction per dependent is a maximum of R$ 2,075.08 and, for instruction, R$ 3,561.50.
Taxpayers can also deduct amounts spent on health, without limits, such as hospitalization, exams, consultations, devices and prostheses, and health plans. In this case, it is necessary to have receipts, invoices and a statement from the health plan and inform the CPF or CNPJ of the person who received the payments.
The so-called incentivized donations are limited to 6% of the Income Tax due. Donations can be made, for example, to municipal, state, district and national funds for children and adolescents, which fall under the Statute of Children and Adolescents (ECA). According to the Revenue, this year the form on donations to the ECA will be more visible.
Those who contribute to a supplementary pension plan - Free Benefit Generator Plan (PGBL) and Individual Programmed Retirement Fund (Fapi) – may deduct up to a limit of 12% of income taxable.
