IPVA (Motor Vehicle Ownership Tax) is an annual tax that weighs heavily on the budget of many vehicle owners.
However, there are situations and criteria that allow this tax to be exempted or reduced.
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In this article, we'll explain who is entitled to exemption, how to apply and the specific conditions in each case.
What is the IPVA exemption?
IPVA exemption is a benefit granted to certain groups of vehicles or owners who meet criteria established by law.
The concession depends on state legislation, since IPVA is a tax that falls within the competence of the states and the Federal District.
Who is entitled to IPVA exemption?
Although the rules vary from state to state, there are groups that are generally entitled to IPVA exemption or reduction. Below are the main cases:
1. Vehicles for People with Disabilities (PCD)
Vehicles adapted for or used by people with disabilities (PCD) are often exempt from IPVA. This includes physical, visual, mental disabilities or autistic spectrum disorders, depending on the state.
To obtain the benefit, you must present medical reports proving the condition and documents showing that the vehicle is suitable to meet the needs of the disabled person.
2. Old vehicles
In many states, vehicles over 20 years old are exempt from IPVA. Some states, such as São Paulo, adopt a stricter rule, requiring the vehicle to be over 30 years old.
This exemption is automatic in some states, but in others, the owner needs to make a formal request.
3. Vehicles of Philanthropic Entities
Cars belonging to non-profit institutions, such as philanthropic associations and NGOs, can also be exempt from IPVA. This rule benefits vehicles used for social, educational or health purposes.
4. Cabs and motorcycle cabs
Cab and motorcycle cab owners are often entitled to the exemption, as these vehicles are used as a means of livelihood and generate benefits for the community.
To apply for exemption, you need proof of professional activity, such as a taxi driver's license or documents issued by the town hall.
5. Official and Diplomatic Representation Vehicles
Cars belonging to government agencies or used by diplomatic representations are exempt from IPVA. This benefit is automatic and does not require an application from the owner.
6. Vehicles Adapted for School Transportation
In some states, vehicles used for school transportation are also exempt. To do so, it is necessary to present documentation proving that the activity has been regularized with the responsible bodies.
How to apply for IPVA exemption?
While some exemptions are automatic, others require the owner to make a formal request. Here are the basic steps:
- Check your state's rules
Check the website of your state's Department of Finance or DETRAN to understand the criteria and documents required. - Gather documentation
The documents usually include:- ID, CPF or CNPJ (in the case of entities);
- CRLV (Vehicle Registration and Licensing Certificate);
- Medical report, if applicable;
- Proof of specific use of the vehicle (such as a taxi driver's license).
- Fill in the application
Fill in the exemption request form, available on the website of the Department of Finance or DETRAN. - Send the documentation
Submit the documents in person or via the state's online system, according to local instructions. - Follow the process
Once submitted, monitor the status of the request to check for approval or possible pending issues.
Important: be aware of the renewal rules
In many cases, the IPVA exemption needs to be renewed every year. Make sure you keep your documents up to date and apply on time to avoid problems.
Final tips
- Check local lawsSince IPVA is a state tax, the rules can vary significantly from state to state.
- Plan aheadIf you believe you are entitled to exemption, start the process before the tax is due.
- Seek adviceIf you have any doubts, contact an accountant or the body responsible in your state to ensure that the process is carried out correctly.
Conclusion
The IPVA exemption is an important right that can generate significant savings for many Brazilians.
If you fall into one of the categories mentioned, take advantage of this opportunity and keep your documentation up to date.
Also, keep an eye out for updates to the rules in your state to ensure that you make the best use of the benefit.