Folha and IOB start answering questions from readers about the Income Tax

THE sheet and the consultancy IOB begin to answer questions from readers about the 2022 Income Tax declaration. Readers can now send questions to the email [email protected] with their name (the answers will only include the initials). Questions and Answers will be compiled and published in March and April by sheet.

Taxpayers will be able to send the declaration to the Federal Revenue between March 7 and April 29. The IRS releases the program to fill out the IR on March 7th. Anyone who is required to declare and misses the deadline pays a minimum fine of BRL 165.74, which can reach 20% of the tax due in the year

How to declare property financing made by two people?

How to declare real estate financing in bank for two people? (SQ)

Considering that it is a property acquired in a condominium, each one must declare its part, according to the contract. In the declaration of each one, in the Assets and Rights form, use the code corresponding to the property (whether it is a house or an apartment). In the Discrimination field, enter the data relating to the property, the form of acquisition (property acquired in a partnership/condominium), indicating the percentage of the property that each one belongs to and the financing data. In the appropriate fields, indicate the location (country), Municipal Registration (IPTU) and date of purchase. Inform address, total area of ​​the property, registration and name of the registry office, if applicable. Leave the 2020 field blank, considering that the acquisition took place in 2021. Each informs the value of its share in the 2021 field. If the property was acquired by spouses during the marriage, with a regime of total or partial communion of goods, only one of them must inform it in its declaration.

How to declare the construction of property in the Income Tax?

I’m building a house with bank financing. How do I declare payments already made? (LC)

Financing in which the asset is given as security for payment (such as a fiduciary sale, mortgage or pledge) must be reported in the Assets and Rights form, such as construction. Inform the location (country) and, in the Discrimination field, indicate the date, the financing agreement data and the property data. The total amount paid for the financing enters the 2021 column.

How to declare purchase and sale of property in Income Tax?

I sold a property in 2021. With the money, I bought another property of lesser value and paid income tax on the difference (capital gain). How do I declare? (SF)

There are two transactions, the first is the sale of the property already included in the declaration, and the second is the acquisition of a new property. The GCap 2021 data must be imported using the Capital Gains – Real Estate tab. The property sold must be downloaded from the Assets and Rights sheet. In the Discrimination field, inform the sale, with the date, name and CPF/CNPJ of the buyer and the value. Keep the value of the 2020 field and leave the 2021 field blank. In the same form, enter the new property using the corresponding code. In the Discrimination field, indicate the property and the seller’s data (CPF/CNPJ), the location (country) and the Municipal Registration (IPTU). In the specific fields, inform the address, total area of ​​the property, date of purchase, registration in the property registry, registration of the property and name of the registry, if applicable. Do not fill in the 2020 field. For 2021, enter the amount paid

How to inform MEI on the income tax return?

I work as a psychologist and I declare as an individual. I have MEI and I provide photographer services. How do I declare? (GN)

You will have to deliver two statements: one in the CPF of the individual and another in the CNPJ of MEI (DASN-Simei). MEI’s income as profits will be calculated based on the result of multiplying MEI’s gross income by 32% and must appear on line 13 of the Exempt and Non-Taxable Income form. Indicate the type of beneficiary, the CNPJ and the name of the paying source (MEI) and the amount received. Income received as pro-labore must be informed in the Taxable Income Received from PJ by the Holder, with the CNPJ and the name of the MEI. If the earnings as a psychologist were paid by individuals, you are subject to the payment of the IR monthly by the carnê-leão and must inform them in the Taxable Income Received from Individuals and Abroad by the Holder. If they were paid by legal entities, the corresponding part must be informed in the Taxable Income Received from Legal entities by the Holder.