How to declare money loaned to a relative on Income Tax?

In July 2021, I received a loan of BRL 70,000 from a relative, without interest, to be paid in 18 months. How do I declare? (CB)

The loan received must be informed by you in the Debts and Reais form, code 14. Indicate in the Discrimination field the nature of the debt and the payment terms, the name and CPF of the creditor. Leave the December 2020 field blank, and in the December 2021 field, enter the debt balance on that date. In the Amount Paid in 2021 field, report what you paid in the year.

A loan made to my son was transformed, in 2021, into anticipation of inheritance, with registration at a notary and payment of the respective tax. How does my child declare? (RF)

In his declaration, inform the loan converted into anticipation of inheritance in the form Exempt and Non-Taxable Income, code 14. Download the debt in the form Debts and Real Encumbrances, informing the reason for the write-off in the Discrimination field. Leave the 2021 field blank.

My son lives in Ireland and is no longer my dependent. In January 2021 I sent him 5,000 euros to pay for a postgraduate course. He paid me 3,500 euros last year and the rest will be paid in 2022. How do I declare? (LOP).

The 5,000 euros constitute a loan. Inform in the Assets and Rights form, group 05, code 01. Indicate that the credit belongs to the holder and inform your child’s CPF (if it is still active). In the Discrimination field, enter your child’s name, the amount of credit in euros, term and conditions stipulated. Leave the 2020 field blank. For 2021, enter the balance of the loan receivable, in reais, converted at the fixed euro rate, for purchase, by the BC, at the end of 2021.

WHO IS OBLIGATED TO DECLARE THE GO IN 2022:

• Workers, retirees and public servants who received taxable income of more than BRL 28,559.70 in 2021
• Who received exempt, non-taxable or taxed exclusively at source income above R$ 40 thousand in 2021, which includes the FGTS (Fundo de Garantia do Tempo de Serviço) and unemployment insurance, for example
• Who had, on 12/31/2021, assets and rights of more than BRL 300 thousand
• The taxpayer who carried out an operation on the Stock Exchange in 2021
• Who moved to Brazil and was here on 12/31/2021
• The taxpayer who opted for the IR exemption on capital gain (profit) on the sale of residential property whose value was applied to the purchase of another property in the country, within a period of up to 180 days from the sale
• Who had gross income from rural activities of more than BRL 142,798.50 or wants to compensate for losses in this area

REFUND PAYMENT CALENDAR

CALENDAR OF TAX PAYABLE QUOTAS

For those who have tax to pay, the single quota or first installment expires on May 31. It is possible to pay the IR in up to eight installments.