天美麻豆

@NewBrazil

One additional point that may be useful for foreign retirees living in Brazil: the Receita Federal expressly recognizes that the serious-disease exemption may also apply to qualifying retirement or pension income received from abroad. This position was confirmed in Solu莽茫o de Consulta Cosit No. 118/2016 and later reaffirmed by SC Disit/SRRF08 No. 8,004/2023.

Accordingly, a U.S. Social Security retirement or survivor benefit, or a foreign occupational pension, may qualify when received by a Brazilian tax resident, provided that the payment is legally characterized as retirement or pension income and the beneficiary has one of the serious diseases listed in Article 6, XIV, of Law 7,713/1988. Without the exemption, foreign-source pension income would generally be included in the monthly carn锚-le茫o calculation.

Because there is no Brazilian paying source, the taxpayer applies the exemption directly in the Brazilian tax filings, excluding the qualifying income from the carn锚-le茫o calculation and reporting it as exempt income in the annual return. Tax paid in prior years may also be recoverable, generally through amended returns and, where required, a separate refund request, subject to the applicable five-year limitation period.

For administrative purposes, the Receita Federal requires an official medical report issued by a public medical service. The effective date depends on the date stated in the report and on whether the disease arose before or after retirement.

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