See what changes in the rules for buying a PwD car in 2022

The system that provides for exemptions on the purchase of 0 km car by people with disabilities (PwD) has undergone some changes over the past year and is starting 2022 with a series of revised rules.

The regulations for obtaining discounts have not changed, and it is still necessary to present exams and reports to prove the special need. However, the federal government revised the ceiling for tax exemptions.

New ceiling for IPI exemption

Throughout 2021, the values ​​of new cars soared, and the old rule, which allowed exemption from IPI (Tax on Industrialized Products) only for vehicles up to R$ 70 thousand, was outdated. It was almost impossible to find a 0 km automatic car (requirement for PwD vehicles) for such a price.

In July last year, the price ceiling for the IPI exemption on PwD cars rose to R$ 140 thousand. Afterwards, bill 5,149/2020 was approved by the Chamber of Deputies and sanctioned by the Presidency of the Republic on December 31.

The new legislation made changes to Law 8,989/1995, the original text that regulates the tax exemption. Effective in 2022, the maximum value to obtain the exemptions is, therefore, R$ 200 thousand. One of the requirements that has not changed is the thruster size limitation, which cannot exceed 2.0.

With the new values, the range of vehicle options that can be purchased through PwD is much wider, including most compact SUVs and even premium models.

However, an article of Law nº 5.149/2020 ended up being vetoed from the final text published in the Official Federal Gazette. It was what extended the IPI exemption also to accessories installed in dealerships. Thus, standard equipment and factory-installed options are exempted. What is installed later, no. The new rule is valid until 2026.

Changes also for ICMS

The PwD regime does not provide for exemption only from federal taxes, as the state ICMS (Tax on the Circulation of Goods and Services) may also be waived under this regime.

While the IPI exemption ceiling was readjusted twice in 2021, the ICMS ceiling remained the same, still set at R$70,000. That is, whoever bought a PwD car above that price would not be exempt from the state tax.

On December 9 of last year, however, the National Council for Finance Policy (Confaz), linked to the Ministry of Economy, approved the change in the value at its 183rd Ordinary Meeting. According to the decision of the collegiate, cars with prices of up to R$ 100 thousand will be eligible for exemption from ICMS.

Confaz reported that “the measure expands the range of vehicles that can be acquired and meets the demands of the segment”. It is still up to the state finance secretariats to individually formalize the new ceiling by means of a decree.

However, an excerpt from the statement reads: “in view of the difficulties of states to increase their tax waivers, the exemption will only be applied to the value of up to R$ 70 thousand”.

That is, cars with prices of up to R$ 100 thousand may even be eligible for the ICMS exemption. However, the tax waiver will only refer to up to R$ 70 thousand. Anything over this amount and up to R$100,000 will be taxed in full.

For example, a PwD car worth R$ 100 thousand will be exempt from ICMS for R$ 70 thousand. The remaining R$ 30 thousand will be charged in full.

In the specific case of the state of São Paulo, this also affects the IPVA exemption. Over the past year, attempts have been made to restrict this exemption to vehicles that are actually adapted for people with disabilities, which would reduce the number of eligible people by around 80%, as a form of fiscal adjustment amid the pandemic.

However, Law 17.473/2021, enacted on December 16th, allows that now in 2022 even those who do not have an adapted car can have a vehicle with IPVA exemption. The problem is that the tax exemption ceiling remains at R$ 70 thousand. As with ICMS, whoever buys a PwD vehicle costing between R$70,001 and R$100,000 will pay IPVA proportional to the one that exceeds R$70,000.

Exams and reports are still valid

To buy a PCD car, it is still necessary to present medical examinations and reports. The first step is to obtain an expert report at a medical clinic accredited by the Detran to attest to the difficulty in driving.

With the certificate in hand, you must ask the Detran of the respective state to issue a special CNH, which will limit the driver to driving only adapted vehicles.

For the government, an automatic vehicle already counts as an adaptation. Therefore, those who have the special license will no longer be able to drive a conventional manual car.

With the report and the special CNH, you can enter the purchase of the PwD vehicle.