Buying an electric car is still a reality that is a little out of the budget of many Brazilians. Although it is a topic that interests many drivers, the public of People with Disabilities (PwD) are also looking for these models.
According to tax lawyer Pedro França, electric cars follow the same exemption rules provided for in Law 8,989/1995, which grants exemption from IPI on the purchase of a new vehicle by people with disabilities.
The benefit is federal and includes electric and electric models, as long as they meet the legal specifications.
To be entitled to exemption, the person must present a medical report to prove the type of disability listed in the legislation’s hypotheses.
The request is made directly in the exemptions of the Federal Revenue. The interested party sends the report, personal data and information about the vehicle they intend to purchase. After analysis and approval, the purchase is authorized with the discount.
France also reinforces that the periodicity rule also remains for . According to the expert, the beneficiary can only purchase one new vehicle with every 3 years.
Value limit
In the case of IPI (federal tax), the limit applies to all of Brazil. Pedro França explains that the current ceiling for purchase with exemption of this tax is R$ 200 thousand, a field that includes several electric and hybrid models.
State taxes, such as ICMS and IPVA, follow their own rules created by each state.
Can PcD have more than one car?
According to the lawyer specializing in the matter, the law does not prevent a person with a disability from having more than one car registered in their name.
In practice, a person can own two cars, but only one of them will be considered a PwD vehicle for tax purposes.
