After a decision by the Supreme Court, the Federal Revenue Service of Brazil issued a statement expressly informing that the amounts received as alimony are not subject to income tax. The news was presented through a note on the institution’s website.

In this manner, those who submitted an income tax return in the last 5 years (2018 to 2022 period), considering alimony income as taxable, will have the possibility to be reimbursed.

As a rectification instruction, the Federal Revenue Service informs that the amount of alimony declared as taxable must be excluded and inserted together with the option ‘Exempt and Non-Taxable Income/Others’, specifying the item as ‘Alimony’.

When making the rectifying tax return, the taxpayer may be faced with a scenario of tax to be refunded in the recalculation of the annual adjustment calculation or, if there has been an overpayment in previous years, it will be possible to request a reimburse through an electronic request (Perdcomp).