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Those receiving rental income needed to pay carne-leão every month If you receive more than R$1,903.98 per month. If the payment is not made within 2022, the person is at risk of being caught in a fine net.
In the program it is necessary to report in the “Demonstrativo de Apuração” form, month by month, all the amounts received from the rent. The program calculates the monthly tax to be paid from the amounts that exceed the scope of the exemption.
- What is it and how to release carne-leão
The carne-leão must be paid through the Darf (federal revenue collection document used to pay taxes, contributions and fees), always until the last business day of the month following the month in which the rental income is received.
In the event that the taxpayer does not pay the carne-leão during 2022, he must make a retroactive payment and collect income tax for the entire year.
João Eloi Olenike, CEO of the Brazilian Institute of Planning and Taxation (IBPT), is of the opinion that if a taxpayer does not have taxable income, he will pay a 20% penalty + interest if he forgets to pay the carne-leão.
“Now, if there is a tax and it is not collected, the fine will be 50% plus interest,” he explains.
When filing an IR return, the taxpayer must enter the amounts received month by month in the “Taxable Income Received from Individuals and Abroad by Landlord or Dependent” form in the Other Information tab of the column related to Rentals.
Olenike recalls that paying the carnet fee is mandatory for those who receive rents from private individuals. In the case of those receiving from a legal entity, this is not necessary.
The expert also explains that if the annual income tax return is sent before the carne-leão arrears are settled, the responsible person is likely to fall into the fine net. For this reason, Olenike stresses, a guideline is for the taxpayer to be aware of keeping the document payment up-to-date.
According to Olenike, individuals whose monthly income is more than 1903.98 and who:
- you have received rent payments from other individuals;
- received court alimony;
- receiving other amounts of income from individuals;
- has income received from financial investments abroad;
- In addition to court clerks who receive either from individuals or legal entities in the private sphere.
See below what is required to declare income tax in 2023:
- Those with taxable income above R$28,559.70 in 2022. The amount is the same as last year’s IR return;
- Taxpayers who received exempt, non-taxable or taxable income exclusively from source, the amount of which was greater than R$40,000 last year;
- Who, in any month of 2022, obtained capital gains from the sale of assets or rights, subject to taxation tax, or carried out operations on stocks, commodities, futures and similar exchanges whose total amount was greater than R$40,000.00 (forty thousand R$) res ), or with the calculation of the net taxable gains;
- Those exempt from capital gains tax on the sale of residential property, followed by the acquisition of another residential property within 180 days;
- who in 2022 had a total revenue of more than R$ 142,798.50 in rural activity;
- who, as of December 31, 2022, owned or possessed goods or rights, including open land, with a total value of more than R$300,000;
- who became a resident of Brazil in any month and remained in that status until December 31, 2022.
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