Isenção de tributos obtidos por pessoas portadoras de necessidades especiais na aquisição e parcelamento de automóveis

Abstract

This study aims to analyze information regarding the benefits and exemption in the purchase and installment of car per person with a disability in the city of Dourados/MS. The study examines how people with disabilities, whether physical, visual, mentally severe or profound or autistic, are exempt from taxes in the Federal, State and Municipal spheres, as well as the legislation and the application of the exemption with legal waiver of the payment of the tax on the cars of solid colors and with estimated value up to R $ 70,000.00. The methodology used consists of descriptive research, through data collection with concessionaires, federal, state and municipal entities. After analyzing the collected data, it is verified that all the concessionaires of Dourados grant exemption benefits on the acquisition of automobiles with amparo in the legislation.