Since 1995, People with Disabilities (PCD) can buy 0km cars with exemption from the Tax on Industrialized Products (IPI). But since then, the rules have changed. On December 31, 2021, President Jair Bolsonaro (PL) sanctioned the Law 14.287/21. In summary, the text – in force since January 1st – includes people with disabilities or autistic spectrum disorder. However, he needed regulation.
The fact is that, since last week, Decree 11,063/22 allows the resumption of granting IPI exemption for this public. And it releases for evaluation the approximately 11 thousand requests made to the Federal Revenue that were dammed for about three months. The agency suspended the analysis of the benefit, and preferred to wait for the new rule.
“The decree reflects the conviction of the Government and the National Congress about the importance of this exemption. And about the need to improve the instruments for granting it. The regulation already points the way to a new way of assessing disability. in the search for equal opportunities”, says the national secretary for the Rights of Persons with Disabilities, Claudio Panoeiro.
To clarify the issue, the lawyer, tax consultant and professor of Tax Law, Jonatas Francisco Chaves, explains that Law 14.287/2021 changed the Law 8,989/95. This provides for the exemption from IPI in the purchase of cars for use in the autonomous transport of passengers, as well as by people with disabilities. “This revoked some provisions of the old law. It provided for the modalities of deficiencies for exemption purposes. As a result, all requests were suspended until the subject was regulated”, he explains.
The decree points the way to change the assessment of disability. It will move from a biomedical model to the biopsychosocial model provided for in the Brazilian Law of Inclusion. While the new model is not effective, the assessments will maintain the concepts of disability and autistic spectrum disorder of the legislation in force.
In summary, the Decree is valid as long as there is no regulation of the implementation of biopsychosocial assessment. For now, everything remains as it is today. That is, with reports issued by the SUS or private clinics affiliated to the System, as well as from the Detran. “The requests were stopped because there was no criterion. Now, the publication of the decree allowed the resumption (by the Federal Revenue)”, emphasizes Chaves.
Other details of the IPI Exemption Law
Enacted on the last day of last year, law 14,287 exempts taxi drivers, people with hearing impairments, people with severe or profound physical, visual and mental disabilities, as well as those with autism spectrum disorder. It also increased from R$ 140 thousand to BRL 200 thousand the ceiling for vehicles that can be purchased by PWDs exempt from IPI. Thus, the rule is valid until December 31, 2026.
It should be noted, however, that there are no cars for PCD, but models that meet the new rules in relation to values. All these vehicles must be nationally manufactured, with an engine of up to 2.0 liters and at least 4 doors.
On the recommendation of the Ministry of Economy, there was a veto on the device that extended the exemption for accessories used in cases of vehicle adaptation. In this way, only original factory items are exempt from IPI. Through the exemption, you can request a discount on the Tax on the Circulation of Goods and Services (ICMS). But this one, it should be remembered, is statewide.
IPVA can be exempt for PCD
As published by Car JournalPCD who have cars registered in São Paulo can now request exemption from IPVA 2022. The charge has been suspended since February for those who obtained the benefit between the years 2020 and 2021. However, from now on, it is necessary to make the request. It must be done by the 31st of July.
According to law 17.473/21, the benefit only serves those with long-term physical, mental, intellectual and autistic disabilities. It is worth remembering that the approval of the exemption is on the old discount ceiling – of R$ 70 thousand – for the purchase of cars by PCD. In this sense, if the value exceeds this limit, the owner must pay the tax on the difference.
To request the benefit, simply file the request in the Vehicle System (Sivei) from the Ministry of Finance and Planning. In addition, several documents are required. If not accepted, there is a period of 30 days to pay the tax without penalty and interest. During the analysis process, the collection of the IPVA of the vehicle in question is suspended.