Portuguese 
English 
Spanish 
3 min of reading 
0 comments 
Know How to Secure the Benefit and Which Vehicles Qualify
Individuals diagnosed with Autism Spectrum Disorder (ASD) are entitled to exemption from the Vehicle Property Tax (IPVA), as guaranteed by federal and state laws. Since the Law No. 12.764/2012, known as the Berenice Piana Law, autistic individuals are recognized as people with disabilities for all legal purposes.
This recognition ensures access to public policies and tax benefits throughout the country.
Right Guaranteed by Federal and State Law
The Federal Law No. 12.764/2012, enacted on December 27, 2012, created the National Policy for the Protection of the Rights of Persons with ASD.
Article 1, paragraph 2, defines that individuals with autism have the same tax and civil rights as any person with a disability. This classification authorizes the request for exemption from IPVA throughout the national territory.
In Paraná, the State Law No. 14.260/2003 and the Resolution SEFA No. 135/2021 guarantee this benefit to individuals with disabilities or ASD, provided that the vehicle meets the established technical criteria.
Technical Criteria and Requirements for Exemption
The state regulations state that the exemption applies to only one vehicle per beneficiary, as set forth in the Resolution SEFA No. 135/2021. The benefit applies to vehicles with power of up to 155 horsepower (HP).
Additionally, the vehicle must be registered in the name of the person with a disability or their legal representative.
The Department of Finance informs that the right begins in the year following the request, with no retroactive effect.
-
The Senate approves a bill that criminalizes misogyny, hatred, or aversion towards women, and includes the crime in the Racism Law with a penalty of up to 5 years.
-
Chamber Approves Bill That Allows Pepper Spray for Women Over 16 and Imposes Strict Rules for Purchase, Possession, and Use as Self-Defense
-
Chamber Approves Law to Combat Leucaena, Fast-Growing Plant That Dominates Land and Threatens Native Species in Various Regions of the Country
-
Asset Division: Know What Cannot Be Divided in Case of Divorce
Judicial Understanding Reinforces the Right
In February 2025, Judge Thalita Regina Funghetto, from the 1st Special Court of the Public Treasury of Cascavel (PR), confirmed that the diagnosis of ASD guarantees the right to IPVA exemption.
The case involved an autistic citizen who requested tax exemption and also refund of amounts paid.
The reimbursement request was not accepted, but the judge recognized the right to the benefit. She emphasized that the law does not require incapacity to drive.
According to the magistrate, “the diagnosis of Autism Spectrum Disorder is sufficient to classify the person as disabled for all legal purposes.”
How to Request the Benefit
To ensure the right to IPVA exemption, the interested party must submit an administrative request to the State Department of Finance where the vehicle is registered.
It is necessary to present a medical report proving the ASD diagnosis, as well as the personal documents of the beneficiary and, if applicable, of the legal representative. The process also requires the Vehicle Registration and Licensing Certificate (CRLV) and other vehicle documents.
Some states may request additional documents, so it is essential to consult the local Department of Finance website before submission.
Information Is a Right and Prevents Losses
The right to IPVA exemption has been in effect since 2012, but many citizens are still unaware of the benefit. Due to lack of information, several individuals continue to pay undue taxes.
The correct dissemination of these rights is essential for more families to access the benefits guaranteed by law.
Vehicles that exceed the allowed power limit do not fall under the exemption rules, even with the ASD diagnosis. Therefore, it is crucial to analyze each case based on the legislation of 2025.
-
-
3 pessoas reagiram a isso.