Income tax: how to declare receipt of rent

In 2023, property owners who have received rental income and whose amounts therefore exceed the income tax exemption limit of R$ 2,259.20 should pay attention to collecting monthly taxes through the so-called carnê-leão, a federal revenue program designated for this case.

Income tax due and deadlines

The tax due in a given month must be paid by the last business day of the following month. Therefore, those who received rent of more than R$2,259.20 in March, for example, must fill out a carnê-leão form and pay the tax through the Darf (federal collection document) by the end of April.

Late payment of the loan book

If you don't fill out the ledger due in 2023 and pay Darfs, you already owe the IRS. However, there is a possibility of settling this situation by paying taxes.

How to fill out Leo's notebook?

The carnê-leão must be filled out directly on the Federal Revenue website, and it is necessary to have access to the Revenue Virtual Service system, e-CAC. The process is simple:

Access to the Federal Revenue System (e-CAC);

Locate the item “Access Carnê-leão” in the “My income tax” menu;

Fill out the website spreadsheet, month by month, with the net rental value;

The program calculates the amount of tax that will be paid;

The carnê-leão will create a Darf for each month whose income exceeds the exemption limit;

Print the receipt in the program and make payment.

Penalty for late payment on carnê-leão

Those who do not pay the deposit within the deadline are subject to paying interest of 1% per month, as well as a penalty of 0.33% per day, limited to 20% of the tax due. Furthermore, the acknowledgment may end up in the microgrid due to delays in book collection from 2023 or previous years.

How to declare income tax

By filling out the carnê-leão in advance, taxpayers will have less work to report their rental income in the IR 2024 program, since the information from the carnê-leão 2023 website can be sent to the IR 2024 declaration program automatically. .

Voucher value

It is advisable to keep proof of receipt of rent and payment of condominium and IPTU fees for at least five years. During this period, the Federal Revenue Service may request proof of these amounts.