IPI exemption for people with disabilities will be valid for cars up to R$ 200 thousand

The Federal Revenue will resume the analysis of requests for exemption from IPI (Tax on Industrialized Products) for the purchase of vehicles by people with physical, hearing, mental, visual or autism spectrum disorders.

With the resumption, orders that were stopped will go back to walking. The measure takes place after the publication of a normative instruction in the Official Gazette of the Union this Thursday (12), regulating the application of the exemptions. The old rules ceased to apply at the end of last year.

According to the IRS, with the enactment of law 14,287, of December 31, 2021, “the provisions that supported the analysis of requests were revoked and new hypotheses were introduced”. However, regulation was needed, which has now been made.

The new rules of the body indicate what are the criteria for making the request and who can benefit from the exemption. Among the main innovations are the value of the vehicle, which rose from R$140,000 to R$200,000, and the inclusion of people with hearing impairments in the list of those eligible for tax exemption.

The tax authorities also inform that the biopsychosocial assessment needs to be implemented, but states that the rules published this Thursday are already sufficient to guarantee the benefit of zero IPI.

Who is entitled to the IPI exemption?

In the document published this Thursday, there is a list of deficiencies that guarantee the benefit. The normative instruction also says that aesthetic deformities and those that do not produce mobility difficulties are not included in the list of disabilities.

To prove the disability or autism, it will be necessary to present a report issued by a public health service provider, by a private health service, contracted or agreed, as long as it is part of the SUS (Unified Health System), by the Detrans (Departments of Traffic states) or clinics accredited by these bodies, or through an autonomous, non-profit social service, when unable to issue an electronic appraisal report.

It is also necessary that the invoice of the vehicle purchased is in the name of the beneficiary. According to the legislation, the IPI exemption applies to passenger cars of national manufacture, with an engine up to 2.0 and which have at least four doors. The vehicle may be electric. The invoice must also identify the number of the law that guarantees the exemption, which is 8,989, from 1995.

See the shortcomings

According to the regulations, there is a list of physical disabilities that guarantee the benefit. Physical disability means “complete or partial alteration of one or more segments of the human body, which leads to impairment of physical function”, such as:

• Paraplegia
• paraparesis
• monoplegia
• monoparesis
• quadriplegia
• tetraparesis
• triplegia
• tripesia
• hemiplegia
• hemiparesis
• ostomy
• Amputation or absence of limb
• cerebral palsy
• dwarfism
• Limbs with congenital or acquired deformity

In the case of hearing impairment, the citizen must have bilateral, partial or total hearing loss of 41 dB (decibels) or more, measured by a specific audiogram, in the frequencies of 500 Hz (hertz), 1,000 Hz, 2,000 Hz and 3,000 Hz.

Visual impairments include blindness, low vision and cases in which the sum of the visual field measurement in both eyes is equal to or less than 60 degrees or other conditions that prevent the person from seeing clearly, even with corrective lenses.

In the case of mental disabilities, it is necessary to prove that they compromise intellectual functioning, with manifestation before the age of 18 and limitations associated with two or more areas of skills such as communication, personal care, social skills, use of community resources, health and safety , academic skills, leisure and work.

how to order

The request for exemption is made through Sisen (System for Electronic Concession of Tax Exemption on Industrialized Products – IPI and Tax on Credit, Exchange and Insurance Transactions, or related to Securities – IOF), on the internet.

1. Visit the website Receita.fazenda.gov.br
2. Under “Services”, on the left, go to “Exemptions and Special Regimes”
3. Click “Get Waiver or Suspension” and then choose “Get Waiver to Buy Car”
4. On the next page, go to “Steps to perform this service”; in the “Delivery channels” box, click on “Exemption Granting System (Sisen)”
5. Then choose “Requirements”; it is necessary to enter the login and password (if it is the first access, it is possible to generate the password)

The application will be made online. In the “Requirement” option, the citizen can make a new request, consult the requests already made or appeal the decision against the exemption. If the request is denied, the driver has up to ten days to appeal.