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Recent Changes to IPVA Exemption Criteria for People with Disabilities in São Paulo Are Surprising Many People, Requiring More Attention to Details, New Documents, and More Strict Deadlines to Avoid Unexpected and Undue Charges.
People with disabilities (PWD) in São Paulo have the right to exemption from the Tax on the Ownership of Motor Vehicles (IPVA), provided they meet specific criteria established by state legislation.
The benefit covers individuals with physical, sensory, intellectual, or mental disabilities, at moderate, severe, or profound levels, as well as individuals diagnosed with autism spectrum disorder (ASD) at the same levels.
To ensure exemption, it is necessary to follow a process that involves obtaining a medical report, gathering documents, and electronically submitting the application.
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Criteria for Granting the Exemption
To be entitled to the IPVA exemption, the applicant must meet the following requirements:
- Not own another vehicle with IPVA exemption in their name.
- Not have used their PWD status to obtain exemption on more than one vehicle.
- Be in good standing with their CPF, with no entries in the Informative Register of Unpaid Credits of State Bodies and Entities (Cadin).
- Have no outstanding IPVA debts linked to their CPF.
- The vehicle must be properly registered, licensed, and have all previous IPVA payments made.
Market Value of the Vehicle and Impact on the Exemption
The granting of the exemption is directly related to the market value of the vehicle:
- Vehicles with a market value up to R$ 70 thousand: full exemption from IPVA.
- Vehicles with a market value between R$ 70 thousand and R$ 120 thousand: proportional payment of IPVA on the amount exceeding R$ 70 thousand.
- Vehicles with a market value above R$ 120 thousand: full payment of IPVA.
These limits were updated in 2024, reducing the total exemption ceiling from R$ 100 thousand to R$ 70 thousand, as established by current legislation.
Expert Report from IMESC
The first step to apply for the exemption is to obtain an expert report issued by the Institute of Social Medicine and Criminology of São Paulo (IMESC).
The scheduling of the expert evaluation must be done exclusively through the official IMESC website.
The report must contain the name and CPF of the person with a disability, specifying the degree of their condition or autism spectrum disorder.
There are no costs for scheduling and conducting the medical assessment.
Required Documentation
To submit the exemption request, it is essential to gather and digitize the following documents:
- Expert report issued by IMESC.
- CPF and ID of the person with a disability and, if applicable, the legal representative.
- Driver’s license of the person with a disability or authorized drivers.
- Updated proof of residence of the person with a disability and the legal representative, if any.
- Vehicle documents: Vehicle Registration Certificate (CRV), Vehicle Registration and Licensing Certificate (CRLV), or Renavam form with plate tag.
- Declaration of non-existence of another vehicle benefiting from exemption, filled out in the Vehicle System (SIVEI).
- Document proving legal representation, such as birth certificate, guardianship or court decree, if applicable.
- Leasing contract, if the vehicle is subject to leasing.
Electronic Submission of the Request
With all documentation in hand, the applicant must access the Vehicle System (SIVEI) of the São Paulo State Department of Finance and Planning.
Access can be done with a digital certificate or Gov.br login.
In the system, it is necessary to select “New Application,” opt for the category related to the disability, and fill out the electronic form, attaching the digitized documents.
Providing the correct email is essential, as all information about the progress of the application is sent through this channel.
Deadlines for Request
Deadlines for requesting exemption vary according to the type of vehicle:
- New Vehicles: the request must be made within 30 days after the issuance of the invoice for the exemption to be valid in the same year.
If the deadline is not met, the exemption will only be valid from the following year. - Used Vehicles: the request must be made by the last day of the year to obtain the exemption for the following year.
- Vehicles acquired from another PWD with exemption: the deadline is within 30 days after ownership transfer.
For used vehicles, the IPVA for the year of application must be paid while the request is being analyzed.
For new vehicles, it is not necessary to pay the tax until the request is judged.
The process of applying for IPVA exemption for PWD in São Paulo requires attention to detail, adherence to deadlines, and presentation of complete documentation.
Legal representatives, such as guardians or curators, can submit the request on behalf of the person with a disability, provided they present the necessary documentation to prove this relationship.
The service is free and intended exclusively for individuals.
Did you already know all these details about the IPVA exemption for PWD in São Paulo? Share your experience or questions in the comments!
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