With the deadline for submitting the Personal Income Tax Declaration (IRPF) 2026 underway, many taxpayers still have doubts about which declaration model to choose. The decision between simple and complete is important, as it can directly influence the final value, whether to pay less tax or increase the refund.

Flávio Augusto Menezes, accountant and controllership manager at Multimarcas Consórcios, explains that there are two models of declaration available on the Federal Revenue website: the full (detailed) and simplified versions. “With the help of a specialist you trust, see which model is best for delivery, anticipate it and calmly make the declaration”, he says.

Differences between declaration formats

In general, the choice depends on the amount of expenses that the taxpayer have to deduce. To make things easier, see below how each model works:

Simplified declaration

• Applies a standard 20% discount to taxable income;
• It has a maximum discount limit defined by the Federal Revenue Service;
• Does not require the inclusion of expenses deductibles (such as health and education);
• It is best suited for those who have few expenses to declare or do not have many receipts.

Full statement

• Allows you to include deductible expenses, such as health, education, dependents and private pension expenses;
• There is no standard discount — the discount depends on values informed;
• It can significantly reduce the tax due if there are a lot of expenses;
• It is more advantageous for those who have had high expenses throughout the year.

There is no need to make this decision in the dark. The Federal Revenue program itself allows the taxpayer to fill in the data normally and see, in the end, which model is most advantageous. “Fill out the declaration using the complete model, including all expenses, and let the program itself indicate whether the simplified or complete version is best”, advises Flávio Augusto Menezes. The recommendation is to always compare the two options before sending the declaration.

Pay attention to filling out the information correctly

Another point of attention is filling out the information correctly. Inconsistent data, omissions or errors may lead to fine meshregardless of the model chosen. Therefore, organizing documents and reviewing everything carefully is essential.

In a scenario of greater inspection and data crossing by the Federal Revenue Service, understanding these differences helps not only to avoid problems, but also to make smarter choices. More than an annual obligation, declaring income tax can be an opportunity to organize your financial life and optimize resources.

By Fernanda Novello Azevedo