After the Supreme Federal Court (STF) ruling, which ruled that alimony payments cannot be included in the income tax calculation basis precisely because such amounts have already been taxed

for those who received the rent, it became possible to recover the amounts unduly paid for this purpose in the last 5 (five) years.

The request for refund of amounts paid unduly can be made administratively or by rectifying declarations submitted in the last 5 (five) years.