Farias September CivilFamilyTax For many families, child support is considered a necessary resource to meet their minimum needs. However, all those who received it were forced to pay high taxes depending on each case — subject to annual adjustments in the income tax declaration. In a new decision by the Federal Supreme Court, however, the incidence of IR on alimony has just been declared undue in the context of family law, enabling greater savings for a large portion of the population. For years, everyone who received alimony was obliged to pay the tax due via carnê-leão.
The amount was defined based on the amounts received and the rates on the progressive income tax table — which was also valid for salaries, rents and pensions. Furthermore, as it used to be considered income subject to annual adjustment, its value was added to other income received throughout the year, generating a progressive accumulation EX Mobile Phone Numbers of taxes to be paid. Even though we are still awaiting the publication of the ruling, the STF's new understanding is a great achievement for low- and medium-income families, helping them to avoid having to pay undue amounts on a monthly basis.
Its financial benefit is undeniable, even given the damage to public coffers estimated at around R$1.05 billion, equivalent to 0.15% of the more than R$696 billion received by the Union via IRPF in , according to data from the Ministry of the Economy. Once approved, the non-incidence of income tax will begin to take effect immediately for everyone who receives alimony, and exemption must be requested in the next declaration of exempt income. To this end, a specific field will most likely be created in the document intended for such a request, since today this request must be made through the "others" category present in the declaration sending program.