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Quase um quarto da população brasileira, segundo dados do IBGE, tem direito a isenção de impostos por possuir alguma deficiência que se enquadra no benefício. Mas a maior parte desconhece o direito ou não sabe como funciona o processo de compra de veículo para portador de deficiência, que chega enquadrar inclusive crianças. Por outro lado, a oferta de veículos para PcD tem aumentado e as montadoras estão se adaptando para atender a nova demanda.
Embora a maior parte das pessoas que tem direito a isenção de impostos ainda desconhece o benefício, alguns fabricantes já estão lançando versões adaptadas de veículos para PcD. A razão é que nos últimos anos a demanda só tem aumentado, bem como a disputa entre as montadoras por este mercado emergente.A lei 3.298 de 1999 foi criada para favorecer a locomoção daquelas pessoas que tem alguma debilidade, entendida como “toda perda ou anormalidade de uma estrutura ou função psicológica, fisiológica ou anatômica que gere incapacidade para o desempenho de atividade, dentro do padrão considerado normal para o ser humano”.
Como o decreto não específica precisamente quais doenças estão enquadradas, a lista de possibilidades é extensa e os médicos credenciados do Detran utilizam o CID (Classificação Internacional de Doenças e Problemas Relacionados à Saúde) para emitir o laudo para os doentes que tem direito ao benefício.
Aproximadamente 70 doenças são elegíveis da lista do CID, entre as quais estão artrite, amputações, AVC, autismo, bursite e tendinite graves, câncer (alguns tipos), cegueira, deficiências mentais e visuais, doença neurológicas, esclerose múltipla, escoliose acentuada, hanseníase, hérnia de disco, lesão por esforço repetitivo, linfomas, paralisia, paraplegia, parkinson, poliomielite, problemas graves na coluna, síndrome do túnel do carpo, tendinite crônica e tetraplegia.
Algumas debilidades, como lesão por esforço repetitivo, síndrome do túnel do carpo e tendinite crônica, o benefício só é válido de acordo com o grau de limitação.Para cada deficiência é necessário um exame com um especialista da área credenciado na UEL (Unidade Emissora do Laudo), sendo que o laudo também terá que ser assinado pelo responsável do hospital ou da clínica do local. Se o problema for mental, por exemplo, é preciso um psiquiatra e um psicólogo.
No caso de crianças, dois médicos credenciados ao SUS terão que emitir o laudo da Receita Federal.
Impostos que são isentos para PcDAntes de compreender quais os impostos que estão isentos, é preciso distinguir duas classes de beneficiários: os condutores e não condutores. Os primeiros estão isentos do rodízio municipal, IOF, IPVA, IPI e ICMS. Os outros, ou seja, os que não têm condições de conduzir, estão isentos do IPI e do rodízio municipal. Neste caso, a isenção do IPI, só terá descontos para terceiros até 15% do valor do veículo.É importante ter em mente que o art. 77 da Lei 13.146 de 1995 não estabelece limite da quantidade de aquisições, mas apenas que é preciso esperar o prazo de dois anos para receber novamente o benefício da isenção.Contudo, na hora de vender o veículo beneficiado, é preciso aguardar o período de dois anos, para isenção de IPI, e quatro anos, isenção de ICMS, a fim de não ter que pagar todos os impostos que foram isentos, acrescidos de correção monetária e taxas legais.
Seja como for, cumpre observar que fraudes que sejam comprovadas acarretam processo criminal e fiscal.
Para aquisição de um veículo 0 km com isenção de impostos que está na lista de carros para PCD, a primeira etapa é adquirir uma habilitação especial em uma autoescola especializada. Se já possuir CNH, então é preciso renovar a carteira comum junto ao Detran para incluir a observação de portador de deficiência.
Em seguida, deve se providenciar o laudo médico no Detran, atestando a deficiência física e especificando o tipo de veículo apropriado e quais adaptações necessárias. Também será preciso obter o laudo de algum médico credenciado ao SUS.
A isenção do IOF – apenas para veículos até 128 cavalos e financiamentos acima de 70% – e do IPI é realizada na Delegacia Regional da Receita Federal, sendo possível solicitar o documento pela internet.
Já para a isenção do ICMS deve ser solicitado o formulário próprio no local que foi escolhido o veículo, o qual não pode ser superior a R$ 70.000. Depois, será preciso apresentar o documento junto ao posto fiscal da Secretaria da Fazenda em seu respectivo estado.
Após ter o veículo registrado em seu nome, pode se solicitar o desconto do IPVA junto ao mesmo posto fiscal. O prazo máximo para entrada do pedido é 30 dias a partir da compra.
Quanto ao rodízio e às vagas de estacionamento para PcD, os pedidos devem ser requeridos na CET, para os residentes em São Paulo, ou no órgão competente de acordo com seu estado.
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