A Declaração de Imposto de Renda Pessoa Física 2010/2011 permite a inclusão de parceiro homoafetivo como dependente.
Autor: Beatriz Veríssimo de Sena | Publicado: 2011-03-11T13:08:00-08:00

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A nova Declaração de Ajuste de Imposto de Renda Pessoa Física (DIRPF) deste ano conta com uma novidade: a&nbsp; possibilidade de inclusão de parceiro(a) homoafetivo como dependente.A novidade decorre do Parecer PGFN/CAT/Nº 1503/2010, de 19 de julho de 2010, da Procuradoria-Geral da Fazenda Nacional (PGFN). Ao analisar requerimento administrativo objetivando a inclusão cadastral de companheira homoafetiva como dependente para fins do Imposto sobre a Renda da Pessoa Física, a PGFN opinou pela juridicidade da inclusão de companheira dependente no DIRPF, desde que preenchidos os demais requisitos exigíveis à comprovação da união estável disciplinada pela legislação.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Quais, então, os requisitos legais para comprovação da união estável de casal homoafetivo?&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A Receita Federal do Brasil vem entendendo ser necessário ter documentação comprobatória dos últimos 5 (cinco) anos de atividades econômico-financeiras em comum. Também corrobora com o pedido a existência de contrato de parceria civil, lavrado em cartório – medida também útil para reconhecimento de outros direitos, como plano de saúde e sucessão (“herança”). Esses documentos não são necessários no ato de elaboração da DIRPF, mas podem vir a ser pedidos pela Receita Federal posteriormente para fiscalização e verificação (tal como pode ocorrer com os casais em união estável heterossexual).Cumpre lembrar que o entendimento exposto pela PGFN e acolhido pela Receita Federal aplica-se retroativamente. Assim, é possível retificar as Declarações de Ajuste de Imposto de Renda Pessoa Física dos últimos 5 (cinco) anos, baseados nas mesmas formas de comprovação acima apontada.