2023-04-25 11:00:31
What we will see in this article:
The deadline for submitting the Income Tax (IR) declaration ends on May 31, that is, it is getting closer and you don’t want to fall into the fine mesh, do you? Therefore, learn how to declare the amounts received with rent in the IR, as everyone must be informed to the Federal Revenue Service.
Declaration of rent received in the IR
When receiving a rent amount above the current exemption limit, which is R$ 1,903.98 per month, the Income Tax must be collected every month through the carnê-leão program, which is available on the Federal Revenue website.
It is worth pointing out that it is necessary to import the data from the carnet-leão to the program that generates the declaration, when filling out the annual adjustment. The amount must be included in the “Income Received from Individuals” form.
Only those who rent real estate to individuals must pay the Carne-Leão. And if you haven’t filled out the carnet-leão, the guideline is for the taxpayer to download the carnet program, enter the tax due and pay the fine and interest before submitting the income tax return.
Rent amount is less than BRL 1,903.98 per month
If the amount is lower than the monthly limit, the amounts received from rent must be informed in the “Taxable Income Received from Individuals” form, which is in the “Other Information” tab and in the “Rent” field when declaring the IR.
If the situation is that more than one rent is received per month, the responsible person must add up the amounts and then report the total amount received monthly. For example, landlords with more than one rental property must record all receipts.
If the sum of rents received is above the exemption limit, the tax will be charged. For this reason, it is recommended to register the entries and exits in a cash book, in which the payment is linked to the individual and not to the source of income.
What is considered for collection is the sum of the values, that is, it does not matter if it was one or more contracts. So, you really need to check the cash book and send it. The landlord can also exclude the total amount paid in IPTU from the lease amount, if he has paid the tax.
What documents do I need to make the declaration?
If you are not making the declaration for the first time, have your 2022 declaration receipt number at hand, which refers to the 2021 income. In addition, you need several personal documents at hand:
- CPF;
- Proof of residence;
- Voter card;
- Last income tax return (if any);
- Account number of the bank branch to receive the refund;
- Name, CPF and date of birth of dependents, food and spouse (if any);
It is worth remembering that the Federal Revenue requires the CPF of dependents and that of any age. And in case the dependents do not have a CPF, the document must be requested at Post Office, Caixa or Banco do Brasil branches.
In addition to knowing how to declare rent on the IR, see more information here.
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