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See how to get back Income Tax paid on alimony

Anyone who paid income tax on alimony received in the last five years can request a refund of this money to the Federal Revenue Service. The Federal Supreme Court (STF) has ruled that these earnings are exempt and it is no longer necessary to collect pension tax. See how to get back Income Tax paid on alimony

With the result of the vote, the Federal Revenue issued a statement on October 7 to clarify What will the money back process be like?which must be done by means of a rectifying declaration.

The decision applies to taxpayers who, in the last five years, from 2018 to 2022, included alimony as taxable income.

Judgment

The incidence of income tax on alimony arising from family law was vetoed in June by the plenary of the STF. Earlier this month, the Court judged an appeal in which the Union intended to avoid the retroactivity of the return. The case was tried in the virtual plenary, in a session that ended on September 30.

At the end of the trial, the understanding of the rapporteur, Minister Dias Toffoli, prevailed, for whom taxation is unconstitutional and violates fundamental rights by affecting the interests of vulnerable people.

Impact

According to estimates by the Federal Revenue Service attached to the process by the Attorney General’s Office (AGU), the government should stop collecting R$ 1 billion per year.

The impact can be even greater in the case of pensioners who have had the tax collected by the government. According to official estimates, the impact on public coffers with so-called overpayments could reach R$ 6.5 billion over the next five years.

Rectification

The IRS reported that anyone who, between 2018 and 2022, submitted a statement including alimony as taxable income can rectify the statement and make the adjustment. The rectifying statement, referring to the year in which the undue collection or retention was exercised, can be sent through the Declaration Generator Program, on the e-CAC Portal (https://cav.receita.fazenda.gov.br/authenticacao/login) , or by the application “My Income Tax”.

To do this, simply inform the number of the delivery receipt of the declaration that will be rectified and keep the deduction model chosen when sending the declaration.

The amount of alimony declared as taxable tax must be excluded and entered in the ‘Exempt and Non-Taxable Income/Other’ option, specifying ‘Alimony’. Other information on the tax paid or withheld at source must be kept.

A declarant who has failed to enter a dependent who has received alimony earnings will be able to include it, as well as expenses related to the dependent. The conditions for inclusion are:

• Have opted in the original declaration for taxation by legal deductions (since the simplified deduction declaration does not include deduction for dependents), and

• The dependent does not have his own declaration.

If, after rectifying the declaration, the tax balance to be refunded is greater than that of the original declaration, the difference will be made available through the banking network, according to the batch schedule and legal priorities.

If, after correcting the declaration, the balance of the tax actually paid is reduced, the excess amount will be refunded, through an electronic refund request (Perdcomp).

In this case, the refund or compensation of the unduly paid tax or greater must be requested through the PER/DCOMP web program (Refund, Reimbursement or Refund and Compensation Declaration), available on the e-CAC Portal, or in some cases through the Perdcomp PGD.

The Internal Revenue Service warns that it is important to keep all vouchers referring to the amounts informed in the declaration, including the rectifier, which can be requested for conference until the statute of limitations of the tax credits involved occurs.

*With information from the IRS

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