Proposal restricts exemptions for vehicle purchases by people with disabilities and introduces credits for hybrid cars until 2032
The project that regulates tax reform applies restrictions to the purchase of cars with a zero tax rate IBS (Tax on Goods and Services) and CBS (Social Contribution on Goods and Services) by people with disabilities. These restrictions, provided for in the PLP (complementary bill) 68 of 2024do not currently exist for exemptions from IPI (Tax on Industrialized Products) and IOF (Tax on Financial Transactions).
Despite repeating the list of physical, auditory and visual disability conditions from the decree that regulates access to the current exemption, the tax authority restricts the scope of the right by excluding from the list of listed physical disabilities those that “do not cause difficulties in the performance of the person’s locomotor functions”.
Another new tax change is that these disabilities will only grant the right to exemption from IBS and CBS if they affect parts of the body that are directly related to driving safety, “leading to impairment of physical function and total or partial inability to drive”.
Under the current rules for IPI exemption, people in this group cannot have access to the discount if the disability “not to cause difficulties in the performance of functions”.
People with ASD (Autism Spectrum Disorder) who have difficulties in social communication and repetitive patterns of behavior will also not be entitled to the benefit if they are classified as support level 1 (mild), as defined in the legislation.
Currently, the standards do not distinguish between so-called levels of support (1 to 3) in the context of classifying people with ASD. The assessment is made on an individual basis, considering abilities that are not necessarily related to the levels of support, such as the ability to drive or write a book.
The amount increases from R$120,000 to R$150,000, excluding vehicle adaptation costs, if necessary. For taxi drivers, there are no changes in relation to the current rules on IPI and IOF exemption.
Automotive programs
In relation to automobiles in general, the tax project follows parameters of To move (Green Mobility and Innovation Program) for the purpose of granting presumed CBS credits.
Object of the law 14,902 of 2024, Mover establishes priority incentives for hybrid cars (electric engine plus combustion with ethanol or mixed), in addition to defining goals for reducing greenhouse gas emissions throughout the sector’s production chain.
According to the approved text, projects qualified for these vehicles will have credit available until December 31, 2032. Factories and assemblers must be located in the North, Northeast or Central-West regions and must be qualified by December 31, 2024. New assemblers will be able to qualify until December 31, 2025.
Automakers that commit to starting production of hybrid vehicles by January 1, 2028 will also benefit. These automakers must make commitments regarding a minimum investment, minimum production volume and maintenance of production for a specific period after the end of the benefit.
Projects approved based on the law 440 of 1997 will have a decreasing benefit, starting at 11.6% on the sales value in the domestic market for the first 12 months, reducing to 10% in the following 3 years and ending at 8.7% in the 5th year. However, from 2029 to 2032 these percentages will be reduced by 20% per year. Only sales with full incidence of CBS will be valid.
With information from Chamber Agency.
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