FIQUE ATENTO! Isenção de IPVA para portadores de Necessidades Especiais
Prevê o art. 13, da Lei nº. 13.296/98, que regulamenta o imposto sobre veículos automotores IPVA, ser isenta do imposto a propriedade de um único veículo adequado para ser conduzido por pessoa com deficiência física.
Mencionada lei autoriza a isenção de impostos para a aquisição de automóvel por deficientes físicos busca facilitar a locomoção dos mesmos e integrá-los à sociedade, vindo a minimizar o dispêndio financeiro para tal, não podendo haver seleção entre beneficiários, que se mostra discriminatória e injusta.
Bom levar ao conhecimento que, apesar da lei expressamente dizer que o veículo deve ser conduzido pelo portador de necessidade especial, não pode ocorrer diferenciação dos portadores, ou seja, a isenção pode ser requerida mesmo que a pessoa com necessidades especiais não tenha condições de conduzir o veículo o próprio veículo.
Dr. Fabio Aluisio Souza Antonio
OAB/SP 333.740
SOUZA ANTONIO ADVOGADOS
Contato: fasa@adv.oabsp.org.br
Telefone: (16) 3344 4085
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