The STF concluded the judgment of the Direct Action of Unconstitutionality, ADI 5422, promoted by the Brazilian Institute of Family Law (IBDFAM), removing the taxation by income tax of the amounts resulting from alimony under family law.
By a majority vote, the STF understood that, under the current rules, there is an occurrence of double taxation since the person who owes alimony already pays income tax on their income and the parent who receives the value of alimony in kind for the child should also declare this amount on their income tax.
With the new understanding established by the STF, those who receive food do not need to declare taxes.
of income from the amount received under this title.
