Income tax 2022: How is the payment of rent declared?

Although the taxpayer paying the rent cannot deduct these expenses from income tax, the payments must be reported so that tax authority Review the data and ensure that the values ​​reported by the landlord and tenant are consistent.

However, taxpayers with a taxable income of R$28,559.70 last year do not need to declare rent, as they do not have to file an IR declaration.

See below the questions and answers to understand how to declare a rent. The answers come from expert David Soares, editorial analyst at IOB Consultancy.

The deadline to submit an IR announcement is until April 29. Ad version software It must be downloaded from a file tax authority (Click here to access).

Does every taxpayer who lives on rent need a declaration?

no. An individual tenant who in 2021 received a taxable income of less than R$28,559.70 is not required to submit an annual regularization declaration, provided that it does not correspond to other mandatory cases.

How should a tenant declare his rental charges?

The lump sum paid as rent to individuals during the year 2021 must be declared on the Installments form, under code 70 – Bail Immobilier, and reported, in the respective fields, of the lump sum paid in the year, the name and CPF of the lessor (owner), even if the real estate agent acted as mediator.

Should IPTU, co-ownership charges or other property-related charges be declared?

If the payment of the IPTU fee and co-ownership charges is the responsibility of the tenant, these values ​​must not be reported in the advertisement. Only the amount corresponding to the rentals must be declared.

Only improvements to the property should be reported to the owner. The amount spent can be added to the value of the asset.

Who shares the lease with another person?

In such cases, the ideal is that the names of all payment payers appear as tenants in the contract, each declaring the amount they paid on their tax return.

If the contract is signed with only one of the tenants, the main tenant can conclude a sublease contract with the second tenant. However, in this type of case, the sub-lessor can deduct from the amount collected the amount of the rent paid to the initial lessor to avoid the obligation of the monthly payment (carnê-leão).

“The sub-lessor may deduct from the amount collected under the sub-lease the amount of the rent paid to the initial lessor. If, for example, the taxpayer rents a property for R$3,000 and sublets it for R$2,000, he can deduct from R$2,000 Rr Soares R$3,000 refers to the rent paid to the landlord. Thus, the base for the calculation of the IR will be negative R$1,000. In other words, there will be no tax payable.

What precautions should be taken when advertising a rental?

The taxpayer must keep all rent receipts for the last five years. This is the deadline set by the IRS for the taxpayer to file a final correction statement.

“The lessor must keep the rental contract, the rental receipts, as well as the receipts for housing fees, IPTU, and expenses related to the renovation of the property for which he has been held responsible, for a possible offer on tax authorityOn demand”, instructs the specialist.

Do landlords or real estate agents have to file a tax return?

The particular landlord is not required to provide proof of income for the particular tenant. However, if the tenant is a legal person, he must provide documents with the amounts of rent paid in 2021.

However, it is important that both tenant and landlord declare amounts paid and received as consistent rental income in listings, to avoid the risk of being caught in a thin net.

Who must declare an IR?

You must declare your income tax in 2022:

  • Who is the Receive taxable income above R$28,559.70 in 2021. The amount is the same as last year’s tax return. Interest: Emergency assistance is considered taxable income;
  • taxpayers who received Exempt, non-taxable or exclusively taxable income at sourcethe sum of which was greater than 40 thousand brazilian riyals Last year;
  • What happened, in any month of 2021, Capital gains from disposal of property or rightssubject to the occurrence of tax, or traded on exchanges, commodities, futures and the like;
  • which was, in 2021, Total income of more than R$142,798.50 in rural activity;
  • which had, as of December 31, 2021, Possession or ownership of property or rights, including abstract land, with a total value exceeding R$300,000;
  • Who is the Changed to residency status in Brazil in any month It remained in this state until December 31, 2021;
  • Who have the Capital gains tax exemption In the sale of a residential property, followed by the acquisition of another residential property within 180 days.

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