Receita Federal clarified tax-residency tests for digital nomads

Receita Federal's Solução de Consulta clarified in mid-2024 that holders of the VITEM XIV Digital Nomad Visa become Brazilian tax residents after 184 days of residence in a 12-month period, triggering worldwide-income taxation. This matches the general test but had been ambiguous specifically for digital nomads; the clarification has been a material input into DNV holders' practical tax planning.