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Federal Government resumes analysis of IPI exemption requests

With the new rules in force, the analysis of orders in stock will resume, suspended since January 2022. - Photo: Federal Revenue

Normative Instruction RFB nº 2.081/2022 was published this Thursday (12/05), regulating the application of IPI exemptions for the purchase of vehicles by people with physical, hearing, mental, visual or autistic spectrum disorder. With the new rules in place, the analysis of orders in stock, suspended since January of this year, will resume.

With the enactment of Law i No. 14,287, published on December 31, 2021, the provisions that supported the analysis of requests were revoked and new hypotheses were introduced, however, with effectiveness pending regulation, making it impossible to carry out analyzes of the merits of the requests .

Decree 11.063/2022, published on Thursday (05/05), defined the new criteria for the evaluation of people with disabilities or with autism spectrum disorder, allowing regulation by the Federal Government, through the Federal Revenue.

Among the main innovations brought by the new rule are the value of the vehicle that can be purchased with exemption for people with disabilities, going from R$ 140,000.00 to R$ 200,000.00; and the possibility for people with hearing impairment to also take advantage of this tax benefit.

Until the biopsychosocial assessment is implemented, requests for exemption for people with disabilities or autism spectrum disorder will adopt the criteria established by Law No. 8,989/1995 and Decree No. 11,063/2022. In short, to be entitled to the exemption, the person must fit into at least one of the categories below.

physical disability

Complete or partial alteration of one or more segments of the human body, which leads to impairment of physical function, in the form of:

a) paraplegia;

b) paraparesis;

c) monoplegia;

d) monoparesis;

e) quadriplegia;

f) tetraparesis;

g) triplegia;

h) triparesia;

i) hemiplegia;

j) hemiparesis;

k) ostomy;

l) amputation or absence of a limb;

m) cerebral palsy;

n) dwarfism; or

o) limbs with congenital or acquired deformity.

Hearing deficiency

Bilateral, partial or total loss of 41 dB (forty-one decibels) or more, measured by audiogram at frequencies of 500 Hz (five hundred hertz), 1,000 Hz (one thousand hertz), 2,000 Hz (two thousand hertz) and 3,000 Hz ( three thousand hertz).

Visual impairment

a) blindness, in which the visual acuity is equal to or less than five hundredths in the best eye, with the best optical correction;

b) low vision, in which the visual acuity is between three tenths and five hundredths in the best eye, with the best optical correction;

c) cases in which the sum of the visual field measurement in both eyes is equal to or less than sixty degrees; or

d) simultaneous occurrence of any of the conditions provided for in items "a", "b" and "c".

Mental disability

Significantly lower than average intellectual functioning, with onset before age 18 and limitations associated with two or more areas of adaptive skills, such as:

the communication;

b) personal care;

c) social skills;

d) use of community resources;

e) health and safety;

f) academic skills;

g) leisure; and

h) work.

Proof of disability and the condition of a person with autism spectrum disorder continues to be carried out through an appraisal report issued by:

I - public health service provider;

II - by private health service, contracted or contracted, which is part of the Unified Health System - SUS;

III - by the Traffic Department - Detran or by its accredited clinics; or

IV - through an autonomous, non-profit social service created by law, in the event of non-issuance of an electronic appraisal report.

With information from the Ministry of Economy.