The Tax on Motor Vehicle Ownership (IPVA) is a tax charged annually by Brazilian states and the Federal District.
This tax is essential to ensure that your vehicle is registered and avoid fines or seizure. Although it is a common obligation for most owners, there are cases in which it is possible to be exempt from paying IPVA.
Exemptions are provided for by law and can be applied for reasons such as the advanced age of the vehicle, specific health conditions of the owner or even the purpose for which the car is used.
What is IPVA?
IPVA is a state tax applied to land vehicles, such as cars, motorcycles and trucks. The amount is calculated based on the vehicle model and the market value established by the FIPE table, varying from state to state.
Payment of IPVA is mandatory to regularize licensing and avoid fines or vehicle seizure.
How to Request IPVA Exemption?
- Consultation with the State Treasury Department (SEFAZ)
Access your state's SEFAZ website to check the exemption criteria and required documentation. - Gather Documentation
Documents such as ID, CPF, proof of residence, vehicle registration certificate and, in specific cases, medical reports or declarations are required. - Completing the Application
Fill out the request form available on the SEFAZ website or at in-person service units. - Submission or Protocol
Submit the documents at the indicated location (online or in person). After submitting, wait for the request to be analyzed.
Who is entitled to IPVA exemption?
- Vintage Vehicles
In many states, vehicles that are more than 10, 15 or 20 years old (depending on local legislation) are exempt from paying IPVA. This is a way to encourage the preservation of historic or less valuable vehicles. - People with Disabilities (PWD)
Individuals with physical, visual, mental, severe or profound disabilities are entitled to exemption from IPVA. The law also covers vehicles used by legal representatives or family members who transport the person with a disability. - Exemption for Entities and Organizations
Vehicles belonging to philanthropic institutions, churches, and non-profit entities may be exempt from the tax, as long as they prove the use of the vehicle for social or charitable purposes. - Special Purpose Vehicles
Agricultural machinery, tractors, ambulances, police vehicles and vehicles adapted for public transport are also exempt in some states. - Taxi Drivers and Motorcycle Taxi Drivers
Professionals who use their vehicle as their main source of income can request exemption, as long as they meet local requirements. - Stolen, stolen or total loss vehicles
If the vehicle was stolen, robbed or suffered a total loss, the owner can request exemption proportional to the period in which the car was unavailable.
Deadlines and Renewal
The IPVA exemption for people with disabilities and other categories is not usually automatic. It is necessary to renew the benefit annually or as determined by local legislation. To do this, be aware of the deadlines to avoid problems with vehicle licensing.
Exemption Tips and Benefits
Being exempt from IPVA brings significant financial relief, especially for people who depend on their vehicle for their routine or work.
The exemption process can be simplified by having the correct guidance and gathering all the documentation in advance. Taking advantage of this benefit helps you save money and invest in other priorities.
Conclusion
IPVA exemption is a right available to several categories of citizens, but it requires attention to the criteria and procedures of each state. Always be up to date on local legislation and keep your documentation in order to guarantee the benefit. This way, you can save money and avoid future complications.