Lassori in the Media April 8, 2025

IR 2025: What Happens to Those Who Improperly Declare Dependents?

Interview for Estadão. Read the full article

The deadline for submitting the Income Tax 2025 return began on March 17 and runs until May 30, as reported by the Federal Revenue Service (Receita Federal). The year brings some changes to the income thresholds that make the submission of the document mandatory, as well as changes to the filling-in codes, to the Meu Imposto de Renda platform, and to the order of priority in the refund queue.

On the Income Tax 2025 return it is possible to deduct various expenses and contributions that help reduce the amount of tax to be paid. For example, those who add dependents have the possibility of deducting a fixed amount for each one.

But the taxpayer must take care when adding dependents to their Income Tax return in 2025 so as not to run the risk of being caught in the fine-tooth-comb review (malha fina).

According to Juliana Assolari, partner at Lassori Advogados, if the dependent is declared improperly, whether because of inadequate documentation or because they do not fit the criteria for dependency, the taxpayer who holds the tax liability may incur fines with interest, since they have committed a crime against the tax order.

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