Next Monday (17), the statement of the declaration of the Income Tax 2025.
. However, even people not required to send the documentation to the tax authorities can benefit from declaring income tax.
avoid any financial questions, facilitate access to credit and serve as proof of income.
“The delivery of the income tax return, even without this obligation, may entitle you to receive some refund. In addition, the declaration may be useful for requesting a visa for international travel, the request for financing or proof of income for the acquisition of goods, ”says lawyer Rosiene Nunes, a partner of the Machado Associados Office.
Daniel Nogueira, a tax and tax expert and a partner of Crowe Macro Brasil, adds that sending the 2025 income tax return facilitates cases where the taxpayer will be obliged to declare.
The expert points out that the taxpayer may not be obliged in a year, but may fit the obligation to depend on annual income.
The tax expert points out that the organization of equity, incomes and expenses and the monitoring of the evolution of equity can be reached by sending the income tax deletion 2025 to the IRS, regardless of the obligation.
Learn the 2025 Income Tax Calendar
13/03: release of the income tax program 2025
03/17: Beginning of the deadline for the income tax return 2025
01/04: Release of the pre-named statement in the IRS system
05/30: End of the Income Tax Declaration period 2025
Who is required to declare income tax in 2025?
- Received taxable income, subject to adjustment in the statement, whose sum was over R $ 33,888.00;
- Received exempt income, non -taxable or taxed exclusively at the source, whose sum was over R $ 200,000.00;
- Obtained, in any month, capital gain in the sale of assets or rights subject to the incidence of the tax;
- Carried out alienation operations in stock and similar stocks, goods, goods, whose sum was over R $ 40,000.00 or with calculation of net gains subject to tax incidence;
- He obtained gains related to rural activity and obtained gross revenue of over R $ 169,440.00 or intends to compensate, in the calendar year of 2024 or later, losses of previous calendar years or the 2024 calendar year itself;
- On December 31, the possession or ownership of goods or rights, including naked land, of a total amount of over R $ 800,000.00;
- He went to the condition of resident in Brazil in any month and, in this condition, was on December 31, 2024;
- He opted for exemption from the income tax on the capital gain earned in the sale of residential real estate, if the sale product is applied to the acquisition of residential real estate located in the country, within one hundred and eighty days, from the conclusion of the contract;
- He chose to declare the assets, rights and obligations detained by the controlled, direct or indirect entity, abroad as if they were directly detained by the individual, in accordance with the
- Fiscal Transparency Regime of Controlled Entity established in art. 8 of Law No. 14,754, of December 12, 2023;
- On December 31, the ownership of Trusts and other contracts governed by foreign law with characteristics similar to him, pursuant to arts. 10 to 13 of Law No. 14,754, of December 12, 2023;
- He opted for updating the value of the real estate market, pursuant to art. 6 of Law No. 14,973, of September 16, 2024, or earned income from the capital applied abroad in the modalities of financial and profit applications and dividends of controlled entities, pursuant to arts. 2 to 6-A of Law No. 14,754, of December 12, 2023.
