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Understand The Rules Of The Tax Benefit, The List Of Diseases, And The Recent Decisions Of STJ And STF That Facilitate The Refund Of Amounts.
The Brazilian legislation establishes a fundamental right for retirees and pensioners facing the challenge of a serious illness: the income tax exemption. Provided for in Article 6, item XIV, of Law 7,713/1988, this measure aims to alleviate the financial burden at a time of vulnerability, becoming an important human and financial support for the family unit.
However, the complexity of bureaucracy has been simplified by recent consolidations of higher court jurisprudence. According to findings by the Portal Migalhas, the Superior Court of Justice (STJ) and the Federal Supreme Court (STF) have issued crucial understandings clarifying the application of the benefit, accepting proof of the illness through private medical reports and defining the start date of the exemption as the date of diagnosis, and not the issuance of the official report.
Eligible Diseases And The Tax List
Who Is Entitled And Why Is The List Of Diseases Limited? The right to income tax exemption is restricted to individuals who fall into the categories of retirees or pensioners and who are carriers of one of the diseases expressly listed in the law. The list of diseases is taxative, a point reiterated and consolidated by the STJ in the judgment of REsp 1.116.620 (Theme 250). This means that only the conditions provided for by law guarantee the benefit, and it is not possible to extend this list by analogy or extensive interpretation. The credibility of the process depends on respecting this legal limit.
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Among the diseases that guarantee the benefit, the prominent ones include Malignant Neoplasm (cancer), Parkinson’s Disease, Multiple Sclerosis, Severe Heart Disease, Severe Kidney Disease, Severe Liver Disease, Mental Illness (which includes advanced Alzheimer’s), AIDS, and Blindness (including monocular). A point of great relief and legal security, established by the Justice system, is that the right to income tax exemption remains valid even if the illness is in remission, as in the case of cancer, acknowledging the chronic nature of the condition and the dignity of the taxpayer.
Restriction To Retirees: STJ Understanding
Which Earnings Are Exempt From Taxation? A fundamental aspect of the law, reinforced by the STJ, is that the income tax exemption applies exclusively to retirement or pension benefits. This thesis was established in the judgment of repetitive special appeals (Theme 1.037), which made it clear that the earnings of active workers, even if affected by one of the listed serious illnesses, are not eligible for the benefit. Therefore, the tax relief is concentrated on income obtained after the contribution period.
It is vital to note that the exemption is restricted to retirement or pension amounts. Other income sources, such as rents, investments, and any other earnings, are still normally taxed. However, the exclusion of retirement benefits from the taxable base can, in itself, generate a significant reduction in the overall tax burden of the family, contributing to financial balance during a phase that demands greater care and expenses.
Ways To Obtain The Benefit
Where To Seek The Exemption: Administrative Versus Judicial: To obtain the income tax exemption, there are two main paths that the family member can follow: the administrative route or the judicial route. Administratively, the process begins with the submission of an official medical report (issued by SUS, INSS, or a university hospital) to the paying source, containing the diagnosis, CID, and the date symptoms began. After approval, the exemption becomes automatic, and the taxpayer can request a refund of amounts paid improperly over the last five years.
The judicial path becomes necessary when there is an administrative denial or when the family does not possess an official report. In this sphere, private reports are accepted, and the STJ has already published Summary 598, establishing that the presentation of the official medical report is not strictly necessary for the judicial recognition of the income tax exemption, as long as the judge understands that the serious illness has been sufficiently demonstrated by other means of evidence. Summary 627 of the STJ further reinforces that the granting or maintenance of the exemption does not require the demonstration of the contemporaneity of symptoms or the recurrence of the disease.
Refund Of The Indebted And The 5-Year Deadline
Is It Worth Seeking A Refund Of Amounts Already Paid? Yes, it is definitely worth seeking a refund of the income tax amounts that were improperly paid since the diagnosis of the illness. The legal deadline for requesting this refund is 5 years, counted from the date of diagnosis or the granting of retirement, whichever is more recent. One of the most favorable points, reaffirmed by the Portal Migalhas, is that the starting date of the exemption and the refund is the date on which the illness was proven, that is, the date of the medical diagnosis, and not the date of issuance of the official report.
The refund can be made directly through the Federal Revenue or through judicial action. If the family member passes away, the heirs can still claim the refund of amounts improperly paid, provided that the illness is proven by documents produced during the person’s life. A recent and definitive decision by the STF, in the judgment of RE 1,525,407 (Theme 1,373), established the thesis that filing a lawsuit for the recognition of the income tax exemption and the repetition of the indebted does not require prior administrative request, simplifying access to justice.
The income tax exemption for serious illnesses is a legal, human, and financial right that ensures the dignity of the person at a time of vulnerability. The recent decisions of the STJ and STF reinforce the importance of understanding the legal and jurisprudential criteria so that taxpayers can fight for their rights. The path may seem complex, but with the right information and guidance, it becomes accessible to alleviate a tax burden that should not exist.
Have you or a family member had difficulties obtaining the income tax exemption or the refund of what was improperly paid? Do you think the list of diseases should be expanded? Please leave your opinion and share your experience in the comments; we want to hear from those living this situation and the impact it has had on your life.
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Pedi a isenção de ir há mais de um ano pelo meu inss e nunca é analisado, a demora é grande. Um absurdo. Pra nós pagarmos é rápido, pra receber um direito pouco caso, triste
N consigo entregar o laudo no INSS, impossível a comunicação pelo aplicativo, e pelo telefone mandam aguardar q o INSS se comunique comigo.
Podes anexar o laudo pelo site Meu INSS. O meu foi aprovado em menos de 1 mês