Whether drivers or not, people with disabilities or their legal guardians may benefit from tax exemptions
Following the stimulus package from federal government to the automotive industry, New cars in Brazil were discounted by as much as R$ 19,000.
For people with disabilities (PWD), the price cut is even greater.
This audience, whether they are drivers or not, can be legally benefited by the federal and state governments with tax exemptions (IPI, ICMS, IPVA, and IOF) and other exclusive perks.
One of the cheapest cars in Brazil, the Fiat Mobi, is priced at R$ 58,990 with the government incentive package. With incentives for people with disabilities, the vehicle’s price drops to R$ 49,649.
See the prices of cars for PcD with discounts from the government incentive package
A CNN contacted the other automakers, but has not received a response regarding the vehicle price list for people with disabilities.
Who is eligible for a car for people with disabilities?
People with some type of disability, whether physical, intellectual, or hearing, or even those who are the legal guardians of individuals with a disability, are entitled to exemptions when purchasing a brand-new vehicle.
According to mechanical engineer and after-sales consultant Denis Marum, at the time of purchase at the dealership, the customer needs to present a medical report and a special driver's license.
To guarantee the discounts, Marum explains that it is necessary to meet a series of requirements.
“The purchase of this special vehicle is made directly at the dealership, but the sale is made directly by the automaker, meaning the store acts as the intermediary. After the purchase, the buyer must look for a specialized workshop to make the necessary adaptations, if needed.”
According to Marum, the discount is given based on the person's disability. It takes about two months for a car to reach the buyer.
It is worth noting that the taxes for which exemptions apply are IOF, IPVA, IPI (for vehicles valued at up to R$ 200,000), and ICMS (for vehicles valued at up to R$ 100,000).
Which disabilities qualify for tax exemptions?
According to the Brazilian Federal Revenue Service, taxpayers interested in applying for tax exemption for a car for Persons with Disabilities (PwC) must meet at least one of the following compliance requirements:
- Amputation or absence of limbs; arthrosis; arthritis; autism; stroke (Cerebrovascular Accident); mental alienation;
- Bursitis or bone spur;
- Cancer; Severe heart disease; Radiation contamination; Blindness;
- Profound or severe intellectual disability; visual impairment; Parkinson's disease; degenerative diseases, neurological diseases, and even unknown ones;
- Multiple sclerosis; ankylosing spondyloarthrosis; advanced stages of Paget's disease;
- Severe scoliosis;
- Cystic fibrosis;
- Leprosy; severe liver disease; hemiplegia; herniated disc; HIV positive (if there is physical or motor sequela); hepatitis C (if there is physical or motor sequela);
- Lordosis and lymphomas (if there is any physical or motor sequela);
- Members with deformities (Congenital or acquired); Occupational disease; monoplegia and monoparesis;
- Severe nephropathy; dwarfism; malignant neoplasm;
- Cerebral palsy; infantile paralysis; irreversible and disabling paralysis; paraparesis; paraplegia; poliomyelitis; knee problems (even with surgeries); internal or external prostheses;
- Thalidomide sequelae; Down syndrome; tetraparesis; triplegia; triparesis; severe tendinitis; triplegia and tuberculosis.
Source: CNN
