Federal Revenue clarifies that new law does not affect the individual benefit for the purchase of vehicles of up to R$ 200 thousand
The Federal Government has gone public to dispel a rumor that has generated instability in the automotive market in the last week. According to the Diário PcD, the Federal Revenue clarified that the full exemption from the Tax on Industrialized Products (IPI) for People with Disabilities (PwD) on the acquisition of vehicles of up to R$ 200 thousand remains unchanged. The confirmation aims to end the legal uncertainty caused by the entry into force of Complementary Law No. 224/2025, on April 1st.
The misunderstanding originated from a misinterpretation of article 4 of the new legislation. Industry entities and legal departments of automakers understood that the text imposed a linear cut of 10% in tax benefits, which would result in a partial taxation for the PwD public.
SEE ALSO:
The Brazilian Association of Industry, Commerce and Assistive Technology Services (Abridef) classified the initial interpretation as a setback to mobility. In response, the government explained that the 10% reduction provided for in the rule refers to the global control of the Union’s tax waiver targets, without direct application to the individual right guaranteed to the citizen.
With the clarification, the total exemption from IPI continues to be governed by Law No. 8,989/1995, valid until December 31, 2026. The ceiling of R$ 200 thousand for the value of the vehicle also remains in force. According to Finance technicians, maintaining the incentive is essential for social inclusion, and the goal is for the benefit to be renewed in the next cycle, with the possibility of new adjustments in the price limits according to inflation in the sector.
