Imposto de Renda 2017: brasileiros que estão fora do país há mais de um ano não precisam fazer declaração

Imposto de Renda 2017: brasileiros que estão fora do país há mais de um ano não precisam fazer declaração

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Você sabia que os contribuintes brasileiros que vivem no exterior por mais de um ano não precisam declarar o Imposto de Renda se fizerem a Declaração de Saída Definitiva do país?

Muitas dúvidas surgem nesta fatídica época do ano em que o contribuinte brasileiro precisa prestar conta com o Leão. E quem trabalha com contabilidade sabe que todo cuidado é pouco e uma simples informação passada errada pode resultar numa dor de cabeça para você e seus clientes.

Neste artigo, com informações providas pela Agência Brasil,  procuramos responder às principais dúvidas acerca do tema. Afinal, o prazo para entrega da declaração está próximo e em 2017 é menor do que nos anos anteriores! Vamos lá:

Quais são as regras de quem saiu para morar fora do país em relação ao IRPF?

O contribuinte que mora fora do Brasil por mais de 12 (doze) meses não precisa declarar o Imposto de Renda desde que apresente a Declaração de Saída Definitiva do país. Neste caso, ele também não tem que declarar os investimentos que possui no Brasil, mas se tiver rendimentos precisa notificar as instituições financeiras sob a condição de não residente (via entrega da Comunicação e Declaração de Saída Definitiva).

E se ele foi morar fora e ainda não passou do prazo de doze meses?

Então ele não pode apresentar o processo de encerramento fiscal e todo rendimento que tiver vai ser tributado no Brasil por meio do cálculo e recolhimento do carnê Leão. Dependendo do país que for a fonte pagadora, há chance dos impostos federais pagos ou retidos no país de origem serem compensados com os brasileiros sobre esses rendimentos.

Para evitar a dupla tributação de Imposto de Renda, é muito importante o contribuinte verificar quais países o Brasil mantém acordos internacionais para tratamento fiscal recíproco.

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Importante: ao fixar residência no exterior e apresentar o processo de encerramento fiscal, o contribuinte precisa obrigatoriamente informar todas as fontes pagadoras sobre sua futura condição caso tenha rendimentos ativos como aluguel, pensão ou aposentadoria no Brasil. É só com o cruzamento correto desta informação entre as fontes pagadoras e o contribuinte que a Receita Federal reconhecerá a não residência no país.

Quem entregou a Declaração de Saída Definitiva precisa declarar o IRPF?

Ao entregar este documento, não há a necessidade de declarar o Imposto de Renda. Contudo, se o indivíduo ainda não o fez, aos olhos da Receita Federal ainda é considerado contribuinte e seus rendimentos no exterior estarão sujeitos à tributação. Inclusive, se retornar ao país e não cumprir as obrigações legais, estará sujeito às penalidades previstas em Lei.

Estrangeiros que moram no Brasil precisam declarar o IRPF?

Se eles residem no país há mais de 183 dias com visto temporário, precisam declarar o Imposto de Renda. Mesmo que não tenham vínculo empregatício! Vale ressaltar ainda que os estrangeiros recém-chegados precisam cumprir todas as exigências da Receita Federal como declaração de bens e direitos possuídos antes da chegada, embora não sejam tributados aqui.

Importante lembrar ainda que é necessário converter todos os valores dos bens adquiridos ou vendidos no exterior em moeda estrangeira para reais e que os comprovantes de rendimentos precisam ser apresentados em português com tradução juramentada. Já a regra de isenção é a mesma entre os estrangeiros e os brasileiros.

Prazo de Entrega

O prazo de entrega do IRPF 2017 é 28 de abril, dois dias antes do que nos anos anteriores. Não deixe para a última hora e, se você faz a declaração de outras pessoas, saliente que declarar muito em cima reduz a margem de tempo para enviar uma retificação em caso de erros.

Fonte: Sage
Data: 10 de abril de 2017
Acesso: 13 de abril de 2017

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  92. Hi would you mind sharing which blog platform you’re using? I’m planning to start my own blog in the near future but I’m having a difficult time making a decision between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design seems different then most blogs and I’m looking for something unique. P.S Sorry for getting off-topic but I had to ask!

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