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IPI exemption for PCD cars is regulated by the government

Since 1995, Persons with Disabilities (PCD) can purchase 0 km cars with exemption from Industrial Products Tax (IPI). But since then, the rules have changed. On December 31, 2021, President Jair Bolsonaro (PL) imposed sanctions on Law 14.287/21. In short, the text – in effect since January 1 – includes people with disabilities or autism spectrum disorder. However, it did need to be organized.

The fact is that since last week, Decree 11,063/22 allows for the resumption of granting the IPI exemption to this public. Nearly 11,000 applications filed with the Federal Revenue Service, which were blocked for nearly three months, were issued for evaluation. The agency suspended the benefit analysis and preferred to wait for the new rule.

“The decree reflects the conviction of the Government and the National Congress of the importance of this exemption. And about the need to improve the tools for granting it. The regulation already points to a new method of assessing disability. In the search for equal opportunities,” says the National Secretary for the Rights of Persons with Disabilities, Claudio Panoeiro.

Clayton D’Souza / Estada

To illustrate the problem, attorney, tax advisor and professor of tax law, Jonatas Francisco Chaves, explained that Law 14.287/2021 has changed Law No. 8989/95. This provides for exemption from the IPI in the purchase of cars for use in the independent transportation of passengers, as well as by persons with disabilities. He explained that this “nulled some provisions of the old law, and stipulated deficiencies for the purposes of exemption, and as a result all applications were suspended until the matter is regulated.”

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biopsychosocial assessment

The ordinance indicates the method for changing the disability assessment. It will move from the biomedical model to the biopsychosocial model stipulated by the Brazilian Law on Inclusion. While the new model is ineffective, the assessments will preserve the concepts of disability and autism spectrum disorder in applicable legislation.

In short, the decree is valid as long as there is no regulation for the implementation of a biopsychosocial assessment. For now, everything remains as it is today. That is, with reports issued by SUS or private clinics affiliated with the system, as well as from Detran. “The requests were stopped because there was no standard. Now, the publication of the decree has allowed them to be appealed (through federal revenue),” Chaves asserts.

Other details of the IPI Exemption Act

Promulgated on the last day of last year, Law 14287 excludes 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 rose from 140 thousand Brazilian riyals to 200 thousand Brazilian riyals The ceiling of vehicles that people with disabilities can purchase are exempt from the 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 regarding values. All vehicles indicated must be locally manufactured, have a 2.0L engine, and at least 4 doors.

Sergio Castro / Estado

ICMS Exemption

On the recommendation of the Ministry of Economy, there was a reversal of the device, which extended the exemption for luxuries used in cases of car conditioning. In this way, only original factory items are exempt from the IPI. Through the exemption you can request a discount on Tax on Circulation of Goods and Services (ICMS). But this, we must remember, at the state level.

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IPVA can be exempted from PCD

as posted by Car MagazinePCD who have cars registered in São Paulo can now be ordered Exemption from IPVA 2022. The fee has been suspended since February for those who received the benefit between 2020 and 2021. However, from now on, it is necessary to apply. This must be done by July 31.

According to Law 17.473/21, this benefit only serves those who have long-term physical, mental and intellectual disabilities and autism. It should be noted that the approval of the exemption is on the old discount ceiling – 70,000 Brazilian reais – for the purchase of cars by PCD. In this sense, if the value exceeds this limit, the owner must pay tax on the difference.

To request the feature, simply submit the request in the vehicle system (CV) From the Ministry of Finance and Planning. In addition, several documents are required. In the event of non-acceptance, there is a 30-day period to pay the tax without penalties and interest. During the analysis process, the IPVA collection for the vehicle in question is suspended.

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