Income Tax: Can a couple share the rent? See this and other questions

Couples who have a property rented to individuals can share the income obtained, if this is more advantageous when declaring the Income Tax 2022. Depending on the amount received, it is mandatory to pay the monthly income tax through the carnê-leão. See this and other questions about this year’s IR, answered by the IOB consultancy.

Can rental income be split between the couple?

My wife and I have a property that is rented to individuals. Can I report the rent income divided in the two declarations and the property only in my declaration? (PCN)

Yes. The common goods must be informed in the declaration of any of the spouses, chosen by the couple. Rent taxation can be divided between the declarations, regardless of who informs the property (the other spouse must inform in the Discrimination field of the Assets and Rights form that the common assets are included in the spouse’s declaration). The rental income is reported on the Taxable Income Received from Individuals/Abroad form, Information tab, Rents column. If there was a monthly payment of the carnê-leão, inform in the column Darf paid.

How to declare rental income from the estate?

My father died and he had some rental properties. Should rental income only appear on the estate statement? Can these incomes be included in my mother’s declaration, sharecropper? Can the income tax on these rentals (carnê-leão) be declared in her CPF? (AL)

Yes. In the estate declaration, the own income must be included, 50% of that produced by the common goods received in the year, the assets and rights that appear in the inventory and the obligations of the estate.

Not. Optionally, the income generated by the common goods can be taxed, in its entirety, on behalf of the estate, which can offset the total income tax paid or withheld at source. The collection of the carnê-leão will be declared according to one of the aforementioned options, that is, in the proportion of 50% for each one (in the estate declaration) or entirely on behalf of the estate.

How to declare rent received in Brazil by a non-resident?

My daughter lives in London and has made the declaration of definitive departure from the country. She has rented a property in Brazil, for R$ 4,000 monthly, since 2020. Is she obliged to collect the carnê-leão, since she is exempt from declaring? (TR)

Not. Your daughter should not collect the carnê-leão because she is no longer a resident of Brazil, according to the IR legislation. In this case, the attorney established by it will tax the rent at 15% exclusively at source and will inform it in the Withholding Income Tax Declaration (Dirf).

How to declare rent paid in court?

I was a guarantor on a lease. I had to pay the owner, in court, R$ 24 thousand. How do I inform this value? (FAP)

Enter the R$ 24,000 on the Payments Made form, code 99, indicating the name and CPF of the beneficiary.

Can I declare the condo fee paid?

I signed a rental agreement as a rental company from April 2021. Can I deduct from the rent received the condominium fees I paid from January to March? (GL)

No, for lack of legal permission. The condominium can be deducted from the rent from April (period of the current lease agreement), provided that you (the rental company) have borne the expense. From that period on, if this condition is met, enter the rent at the net amount on the Taxable Income Received from Individuals/Abroad form (if received from an individual) or in the Taxable Income Received from Corporate form (if received from a company). If the condominium is paid by the tenant (lessee) the amount cannot be deducted.