Income Tax 2023: alimony is exempt income – 02/28/2023 – Market

The Federal Revenue amended the 2023 Income Tax program to comply with the decision of the STF (Federal Supreme Court) taken on trial last year, which defined that amounts received from child support are exempt income.

For the court, a pension is not an increase in equity, so the amounts should not be taxed.

With the change, the amounts previously declared on the “Taxable Income Received from PF/Abroad” form must be informed on the “Exempt and Non-Taxable Income” form. There will be specific line.

News in the IR declaration and program

This is yet another novelty in the 2023 Income Tax declaration, whose rules were released this Monday (26) by the Revenue.

Other changes in the IR program are the request for a trading code for goods traded on the Stock Exchange and a message on the delivery receipt informing the possibility of opting for automatic debit in My Income Tax, even after the deadline, for those who pay tax.

There is also a change in the mandatory rules for those who carried out operations on the Stock Exchange in 2022.

Before, any taxpayer who had bought or sold shares in the previous year was obliged to declare, regardless of the amount.

Now, sending is only mandatory if the investor sold shares whose sum exceeded, in total, BRL 40,000 or if he made a profit from the sale of shares in 2022, subject to the collection of the IR.

The tax authorities also brought seven novelties in the pre-filled declaration.

The taxpayer who chooses to receive the refund for Pix-as long as the key is the CPF- will enter the priority queue and will have the money before the others. The same rule applies to those who opt for the pre-filled declaration. In this case, only those with a silver or gold Gov.br account can use the model.

Who should declare the Income Tax 2023

Taxpayers who received taxable income above BRL 28,559.70 in 2022 must report to the tax authorities. There are still other rules. The deadline to declare the Income Tax starts on March 15th and runs until May 31st.

The statement can be delivered by computer, cell phone, tablet or online, at the Revenue’s e-CAC (Virtual Service Center). It is necessary to download the Income Tax generator program, which will be available from March 15th.

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THE TAXPAYER MUST DECLARATE THAT, IN 2022:

• Received taxable income above BRL 28,559.70, which includes salary, retirement and pension from the INSS or public bodies

• Received exempt income, non-taxable or taxed exclusively at source (such as savings income or FGTS) above BRL 40,000

• Had a capital gain (ie, profit) on the sale (transfer of ownership) of goods or rights subject to the levy of tax; This is the case, for example, of the sale of a car with a value greater than the amount paid for the purchase.

• Was exempt from IR on capital gain on the sale of residential properties, followed by the acquisition of another residential property within 180 days

• Carried out operations on the stock, commodity, futures and similar exchanges, the sum of which was greater than R$40,000 or with net gains subject to the levy of tax;

• Had, on December 31, possession or ownership of assets or rights, including bare land, in excess of BRL 300,000

• Obtained gross revenue in rural activity in an amount greater than R$ 142,798.50

• Want to offset losses from rural activity in 2022 or previous years

• He moved to Brazil in 2022 and was in that condition on December 31

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WHAT VALUE TO DECLARE INCOME TAX

It is necessary to pay attention because not every taxpayer who paid income tax last year is obliged to declare. However, even without being obliged, if you had a discount at the source and send the IR, you will receive back everything that was discounted.

MONTHLY INCOME TAX TABLE

Calculation basis (in BRL)	Rate (in %)	Installment to be deducted (in BRL)
Up to 1,903.98	–	–
From 1,903.99 to 2,826.65	7.5	142.80
From 2,826.66 to 3,751.05	15	354.80
From 3,751.06 to 4,664.68	22.5	636.13
Above 4,664.68	27.5	869.36

ANNUAL INCOME TAX TABLE

Calculation basis (in BRL)	Rate (in %)	Installment to be deducted (in BRL)
Up to 22,847.76	–	–
From 22,847.77 to 33,919.80	7.5	1,713.58
From 33,919.81 to 45,012.6 0	15	4,257.57
From 45,012.61 to 55,976.16	22.5	7,633.51
Above 55,976.16	27.5	10,432.32

IR 2023 refund calendar: see the dates

Those who declare the IR and are entitled to refund the tax will receive the amounts according to the order of priorities of the Revenue and according to the dates of payment of the batches. There are five restitution batches per year, from May to September.

DATES OF REFUND BATCHES

Batch	Pay day
1st	may 31st
2nd	June 30
3rd	July 31st
4th	August, 31
5th	September 29th

Taxpayers with legal priority who deliver the declaration by May 10 have a better chance of entering the first batch, informed the Federal Revenue Service. Historically, this first payment has only refunds for senior taxpayers and other priorities.

Taxpayers have priority in paying the refund:

• Elderly aged 80 years and over
• Elderly aged 60 years and over
• People with a disability or serious illness
• Taxpayers whose main source of income is teaching
• Taxpayers who used the pre-filled declaration
• Contributors who opted to receive a Pix refund
• Other taxpayers