Inconstitucionalidade da tributação do imposto de renda (IR) sobre a pensão alimentícia, e seus motivos justificáveis

Abstract

The removal of personal income tax (IRPF) on income earned as alimony in Brazil, through Direct Action of Unconstitutionality (ADI) No. 5422, has led Brazilian society to reflect on the reasons and/or possible justifications that led the Supreme Federal Court (STF) to support its decision. The existence of taxation on alimony disproportionately impacts women, who are often the beneficiaries, reflecting gender inequalities. Therefore, this study analyzes the nature of the alimony obligation, which aims to guarantee the subsistence and standard of living of the person receiving the alimony, and proposes to address the grounds that supported the STF's judgment on ADI No. 5422. The STF's decision to exempt alimony from IRPF is a significant advance in protecting beneficiaries' rights to subsistence and adequate support, avoiding double taxation and social inequalities, especially for women, and reinforcing tax justice. The research involves a descriptive, qualitative approach.