Justice exempts IPVA for disabled driver with car above R$ 70 thousand
The Justice of São Paulo exempted from the payment of IPVA (Tax on the Property of Motor Vehicles) 2022 a disabled driver who has a car today valued at more than R$ 100 thousand.
By rule, the exemption for PCD (persons with disabilities) is valid for vehicles up to R$ 70 thousand. Those who exceed this amount up to R$ 100,000 must pay the tax related to what exceeds R$ 70,000.
The judge says that the valuation of used vehicles was “absolutely atypical” and, although the car was valued at R$104,900 for the 2022 financial year, at the time of purchase, in 2021, it cost less than R$104,900. $70 thousand.
“Having the plaintiff acquired a new vehicle in 2021 with a value below the exemption ceiling, any volatility of the used vehicle market cannot be a basis for revoking the benefit whose requirements were present at the time of acquisition”, says the decision of Judge Adriana Bertier Beneditom. of the 3rd Court of the Special Court of the Public Treasury of the Capital.
The PGE (Attorney General of the State of São Paulo) reported that state law 13,296/08, in the wording of state law 17,473/21, provides for exemption from IPVA for a single vehicle of a person with moderate autism spectrum disorder , serious or very serious, or with physical, sensorial, intellectual or mental, moderate, serious or very serious disabilities, or their legal representative.
According to the body that defends the state in judicial decisions, the same law provides as a vehicle evaluation limit “the limit of the value of the exemption granted to ICMS”. “The State of São Paulo appeals against judicial decisions contrary to the law”, he informed. PGE also cited examples of decisions in which the Court of Justice has already analyzed the issue in a favorable way to the State of São Paulo.
375,000 drivers with disabilities should be entitled to exemption from IPVA 2022
Estimates from Imesc (Institute of Social Medicine and Criminology of São Paulo) indicate that about 375,000 drivers with disabilities should be entitled to exemption from IPVA 2022.
At the end of May, Imesc opened accreditation to clinics and doctors able to carry out the expertise that will guarantee the exemption report to the disabled. The matter is the subject of controversy this year, after the state collected the IPVA from drivers who were previously entitled to the exemption.
After collecting the tax and opening a civil action on the subject, the government announced that, until July 31, those who already had a disability exemption in 2020 and 2021 will be entitled to the benefit. The IPVA values are no longer charged and those who paid the tax unduly must have the total returned.
To be entitled to the exemption, however, it will be necessary to make the request for free and undergo an expertise that proves the disability. It is for this step of the order that the accreditation was opened.
This year, in addition to drivers with adapted cars, the exemption request is open to taxpayers with some type of disability that does not require modification of the vehicle, such as people with low vision or autism spectrum syndrome. People with sensory, intellectual or mental disabilities also fall under the new rule.
The expectation of the institute is that the appointments are released from July 31. After registering on the platform and attaching the required documentation, the driver can consult the clinics and doctors available and request the exam.