Stable unions of homosexual couples will be recognized in the 2011 Income Tax declaration (IRPF). The information comes from the national supervisor of Revenue Income Tax, Joaquim Adir.
"Just select partner. We don't differentiate. If you have to prove it later [in a possible inspection process], he has to gather the elements to prove the stable union, that is, for more than five years", informed Adir, representative of the Tax Authority.
Taxpayers can also rectify the declarations submitted for the last five years: 2010, 2009, 2008, 2007 and 2006.
The deduction can only be made in the complete model of the IR declaration. In the case of deduction for dependents, the value rose from up to R$1.730,40 in 2010 to up to R$1.808,28 the next year. As for medical expenses, deductions continue without a maximum limit.
The deadline for declaring Income Tax (IRPF) for 2011 begins on March 1st of next year.
