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New rule for ICMS exemption of PCD cars, now has two ceilings

Written by Valdemar Medeiros
Published 14/12/2021 ร s 12:03
Cars PCD - PCD - ICMS - ICMS exemption
Confaz announces new ceiling for the acquisition of PwD cars exempt from ICMS (Photo: Jornalista Inclusivo)
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A new rule for exemption from ICMS allows PCD cars to have two roofs. The exemption, which was BRL 70, can now be BRL 100, depending on the state

Since the arrival of the pandemic in Brazil, the values โ€‹โ€‹of brand new cars have risen for various reasons such as inflation, long queues, shortages of components, among others. All of this made the process of obsolescence of the ceilings for exemption from ICMS for the purchase of a new model, for people with disabilities, accelerate. If the limit for obtaining a discount on the Tax on Industrialized Products (IPI), a federal product, has already been updated from R$0 to R$70, and may even rise to R$140, starting next year, the ICMS, of a state nature, has been maintained at R$200 for PCD cars.

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ICMS ceiling will increase for PCD cars

HOW TO CALCULATE THE VALUE OF THE CAR AFTER THE TWO EXEMPTIONS IN THE NEW RULE! โ€“ Reproduction/Youtube

Last Thursday (9), the National Council for Finance Policy (Confaz) announced an increase in the ICMS exemption, from R$70 to R$100. However, before going to buy that Fiat Pulse Drive Turbo 200 AT, it is necessary to know the bad part of the news.

The new rule for ICMS exemption generates, in fact, a form of two ceilings, one that includes a partial subsidy and another for full tax waiver. The prank is in this excerpt that was released by Confaz:

HOUSEHOLD APPLIANCES โ€“ FREE MARKET

HOUSEHOLD APPLIANCES โ€“ FREE MARKET

"In view of the impasses of the states in increasing their tax waivers, the ICMS exemption will only be applied on the amount of up to R$ 70 thousand.". It is worth emphasizing that the ICMS is a tax collected individually by each of the 26 states of Brazil plus the Federal District.

Find out how the new roof for PCD cars will work

To explain it better, only PCD cars billed within the range of R$70 will continue to receive ICMS exemption. However, for those that cost between BRL 70.001 and BRL 100, the consumer will have to pay the proportional tax for the excess amount, that is, in the case of a Pulse Turbo AT, which was priced until the end of this week at BRL 98.900, the consumer will have to pay the proportional ICMS referring to the surplus of BRL 28.900.

After Confaz's approval, the Ministry of Economy must publish the decision in the Official Gazette (DOU), setting a deadline for the new exemption rule for PCD cars to take effect. It is also worth noting that each state in the country will define whether or not to apply the new exemption subsidy policy.

PCD cars will again have an exemption of R$ 140 thousand

Check out the following 5 PCD cars that will once again have an exemption of R$ 140:

  • Toyota Corolla XEI 2.0 flex 2022 โ€“ Price: R$132.390 โ€“ Specifications: 177 horsepower, 21,4 kgfm of torque
  • VW Nivus Highline 1.0 TSI 2021 โ€“ Price: R$112.950 โ€“ Specifications: 128 horsepower and 20 kgfm of torque
  • Jeep Renegade Limited 1.8 2021 โ€“ Price: R$ 129.490 โ€“ Specifications: 139 horsepower and 19,2 kgfm of torque
  • Chevrolet Tracker Premier 1.2 turbo 2022 โ€“ Price: R$133.290 โ€“ Specifications: 133 horsepower and 21,4 kgfm torque
  • Nissan Kicks Exclusive 1.6 2022 โ€“ Price: R$ 121.290 โ€“ Specifications 114 horsepower 15,5 kgfm of torque

Valdemar Medeiros

Journalist in training, specialist in creating content with a focus on SEO actions. Writes about the Automotive Industry, Renewable Energy and Science and Technology

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