Bett (asker) Apr 5, 2010:

thank you both for the excellent discussion!

Lincoln Silveira (X) Mar 21, 2010:

Essentially, they're the same. This item on your tax return covers income you get from sources other than your employer, i.e. investments, capital gains, gains derived from any sale of foreign currency, income from investment in securities etc., except for the "13º salário", or Xmas bonus, year-end bonus, etc., which is included as well.

Bett (asker) Mar 21, 2010:

Ok I understand your explanation ... But how would you make the difference then from " imposto de renda retido na fonte", then ????
is this the same thing ?