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BRASILIA - Gay couples can declare their partner as a dependent of the Income Tax (IR), provided they meet the same requirements established by law for heterosexuals with stable, like living together for five years. The IRS may require the taxpayer to verify the information.
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The ruling will be published Friday in the Official Gazette by an opinion of the Attorney General of the National Treasury. The document was approved by the minister, Guido Mantega. It is expected that Revenue will make public Friday where this type of declaration will be filed and accepted.
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Brazil does not recognize the stable union between persons of the same sex, but the courts - and now the executive branch - have given to same sex relationships the same legal treatment given to heterosexual couples.
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Last month, the Attorney General's Office acknowledged that stable homosexual unions gives the right to receive pension benefits for private sector workers.
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The Superior Court of Justice in 2008, supported the inclusion of a same-sex partners in the health plan of the other partner. And in April this year, the Superior Court of Justice approved the adoption of a child by a homosexual couple.
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