6 Tax benefits for women
11 de December de 2024, às 22:25
Qualitare
By Mouzalas ADV
International Women's Day is celebrated on March 8th. The date has the mission of embodying the struggle waged by women for their social and political rights. Even today, being a woman means facing daily difficulties due to prejudice or ignorance of their own needs.
Aware of this, the legislator has provided for specific rights and guarantees which, although not aimed exclusively at women, ensure rights that usually protect them, especially in times of delicate health:
1. EXEMPTION FROM INCOME TAX ON RETIREMENT:
Women suffering from breast cancer, ovarian cancer or any other type of cancer (malignant neoplasm) are exempt from income tax on pension, retirement and pension benefits, including supplementary benefits[1].
Even retirement or pension income received in accumulation is not subject to taxation, and the person suffering from cancer who received said income is exempt. [2]The exemption also applies to retirement or pension benefits for people with serious illnesses, even if the illness was identified after retirement.
However, for the exemption to be granted, all the legal requirements must be present, which are cumulative: the income must come from retirement or pension and the woman must suffer from the illness, presenting a medical diagnosis to prove it.
To do this, the taxpayer must seek medical attention so that an expert report can be issued attesting to the illness, which is a requirement for exemption. The report does not have to be official, according to the guidance of the higher courts.
It is known that cancer is a pathology that requires a long period of treatment. After the malignant tissues have been removed, the patient is not discharged and remains under medical supervision for at least five years, due to the risk of symptoms returning.
Thus, the Superior Court of Justice has held that it is unnecessary for the patient to prove the persistence of the symptoms or the recurrence of the illness in order to maintain the exemption from Income Tax on their earnings.
In addition to cancer (malignant neoplasia), the exemption in Law 7.713/88 includes other serious illnesses, such as multiple sclerosis, heart disease, irreversible and disabling paralysis, mental alienation, among others. Within the mental alienation nomenclature, some courts have already understood the subsumption of various disorders, such as depression.
2. EXEMPTION FROM TAXES SUCH AS ICMS, IPI, IOF AND IPVA ON THE PURCHASE OF ADAPTED VEHICLES:
Cancer patients are also exempt from these taxes when they have a physical disability (in the upper or lower limbs) which prevents them from driving ordinary vehicles[3]. The vehicle must be their own (even if it is driven by a third party) and in the case of IPVA the benefit is limited to one car per patient.
This type of physical limitation is usually the result of surgical procedures taken to combat the disease. In the case of breast cancer, it is common to have limited arm movements and loss of strength in the local muscles as a result of procedures such as mastectomy.
In the case of IPVA, the taxpayer will be able to apply for exemption from the tax and will no longer have to worry about the tax on the vehicle. In the case of ICMS and IPI, the exemption only applies to cars purchased where the full value does not exceed R$ 70,000.00 (seventy thousand reais).
The patient must obtain a medical report attesting to her physical limitations. Afterwards, she must go to the State and Federal Finance Secretariats to proceed with the exemption application. It is important to remember that if the exemption is not recognized administratively, it is possible to file a lawsuit for this purpose.
Both exemptions are the result of recognizing the daily struggle that people with cancer go through in order to overcome, in addition to the physical limitations imposed by the disease, the emotional adversities also caused by cancer.
3. DEDUCTION OF MEDICAL AND HOSPITAL EXPENSES FROM INCOME TAX:
Once proven, medical or hospital expenses are deductible from the income tax base[4], when they relate to the taxpayer and their dependents. Thus, medical and hospital expenses resulting from childbirth and lactation are also deductible.
In addition to expenses incurred with medical care of any kind, including surgical procedures for cancer treatment. The Federal Revenue Service advises that such expenses must be proven and specified by means of appropriate and suitable documentation. [5]
4. INCOME TAX DEDUCTION FOR PLASTIC SURGERY (INCLUDING UNREPAIRED):
Medical expenses are deductible from the income tax base regardless of the medical specialty. Therefore, plastic surgeries are deductible, whether they are restorative or not (including cosmetic surgeries), as long as they contribute to the patient's mental health.
5. ITCMD DOES NOT APPLY TO THE MIDDLE WIFE'S HALF AND ITBI IN THE DIVORCE:
If the widow owns half of her deceased husband's assets, the aforementioned tax will not be levied on her half. As the triggering event for ITCMD is the non-gratuitous transfer of the property, in this case there is no transfer, as that half already belonged to her. The payment of the tax in this case gives rise to the right to repeat the debt.
In the event of divorce or division of assets, ITBI will not be levied. To this end, there is one caveat: the assignment of real estate to the person of the heir or heiress must not represent a value greater than the total amount of the meação or quinhão.
6. EXEMPTION FROM ITCMD ON THE ONLY PROPERTY RECEIVED BY THE SURVIVING SPOUSE:
In some states, such as Paraíba[6], exemption from this tax is guaranteed in the following case: with the "causa mortis" transfer of residential property to the surviving spouse. In this case, the spouse will not pay any tax on the entire property, unlike the exemption of the widow's half.
However, the exemption will only apply if the property is intended for the surviving spouse's home and the beneficiary has no other property. Even so, the transfer must be restricted to the transfer to the property transferred.
_________________________________
[1]RIR/1999, art.39, XXXIII; IN/SRF 15, of 2001, art. 5, XII
[2] Law 7.713, of 1988, art. 6, item XIV
[3] State Law No. 7.131, of July 5, 2002, art. 4, VI. State Decree No. 33.616, of Dec. 14, 2012, art. 1. Law No. 8.989 of February 24, 1995, art. 1, IV. Law 8.383/91, art. 72, IV.
[4] Law No. 9.250, of December 26, 1995, arts. 5, § 2, and 8, item II, "a"
[5] According to IRS guidance; "The deduction of these expenses is conditional on the payments being specified, informed on the Payments Made tab of the Annual Adjustment Statement, and proven with original documents that indicate, at least, the name, address and registration number in the Individual Taxpayer Register (CPF) or National Register of Legal Entities (CNPJ) of the person who provided the service, the identification of the person responsible for the payment, as well as the beneficiary if it is a different person, the date of issue, and the signature of the service provider, if it is not a tax document."
[6] State Law no. 10.507, art. 5, V.
Law Firm | Lawyers | João Pessoa | Campina Grande | Sousa | Paraíba
International Women's Day is celebrated on March 8th. The date has the mission of embodying the struggle waged by women for their social and political rights. Even today, being a woman means facing daily difficulties due to prejudice or ignorance of their own needs.
Aware of this, the legislator has provided for specific rights and guarantees which, although not aimed exclusively at women, ensure rights that usually protect them, especially in times of delicate health:
1. EXEMPTION FROM INCOME TAX ON RETIREMENT:
Women suffering from breast cancer, ovarian cancer or any other type of cancer (malignant neoplasm) are exempt from income tax on pension, retirement and pension benefits, including supplementary benefits[1].
Even retirement or pension income received in accumulation is not subject to taxation, and the person suffering from cancer who received said income is exempt. [2]The exemption also applies to retirement or pension benefits for people with serious illnesses, even if the illness was identified after retirement.
However, for the exemption to be granted, all the legal requirements must be present, which are cumulative: the income must come from retirement or pension and the woman must suffer from the illness, presenting a medical diagnosis to prove it.
To do this, the taxpayer must seek medical attention so that an expert report can be issued attesting to the illness, which is a requirement for exemption. The report does not have to be official, according to the guidance of the higher courts.
It is known that cancer is a pathology that requires a long period of treatment. After the malignant tissues have been removed, the patient is not discharged and remains under medical supervision for at least five years, due to the risk of symptoms returning.
Thus, the Superior Court of Justice has held that it is unnecessary for the patient to prove the persistence of the symptoms or the recurrence of the illness in order to maintain the exemption from Income Tax on their earnings.
In addition to cancer (malignant neoplasia), the exemption in Law 7.713/88 includes other serious illnesses, such as multiple sclerosis, heart disease, irreversible and disabling paralysis, mental alienation, among others. Within the mental alienation nomenclature, some courts have already understood the subsumption of various disorders, such as depression.
2. EXEMPTION FROM TAXES SUCH AS ICMS, IPI, IOF AND IPVA ON THE PURCHASE OF ADAPTED VEHICLES:
Cancer patients are also exempt from these taxes when they have a physical disability (in the upper or lower limbs) which prevents them from driving ordinary vehicles[3]. The vehicle must be their own (even if it is driven by a third party) and in the case of IPVA the benefit is limited to one car per patient.
This type of physical limitation is usually the result of surgical procedures taken to combat the disease. In the case of breast cancer, it is common to have limited arm movements and loss of strength in the local muscles as a result of procedures such as mastectomy.
In the case of IPVA, the taxpayer will be able to apply for exemption from the tax and will no longer have to worry about the tax on the vehicle. In the case of ICMS and IPI, the exemption only applies to cars purchased where the full value does not exceed R$ 70,000.00 (seventy thousand reais).
The patient must obtain a medical report attesting to her physical limitations. Afterwards, she must go to the State and Federal Finance Secretariats to proceed with the exemption application. It is important to remember that if the exemption is not recognized administratively, it is possible to file a lawsuit for this purpose.
Both exemptions are the result of recognizing the daily struggle that people with cancer go through in order to overcome, in addition to the physical limitations imposed by the disease, the emotional adversities also caused by cancer.
3. DEDUCTION OF MEDICAL AND HOSPITAL EXPENSES FROM INCOME TAX:
Once proven, medical or hospital expenses are deductible from the income tax base[4], when they relate to the taxpayer and their dependents. Thus, medical and hospital expenses resulting from childbirth and lactation are also deductible.
In addition to expenses incurred with medical care of any kind, including surgical procedures for cancer treatment. The Federal Revenue Service advises that such expenses must be proven and specified by means of appropriate and suitable documentation. [5]
4. INCOME TAX DEDUCTION FOR PLASTIC SURGERY (INCLUDING UNREPAIRED):
Medical expenses are deductible from the income tax base regardless of the medical specialty. Therefore, plastic surgeries are deductible, whether they are restorative or not (including cosmetic surgeries), as long as they contribute to the patient's mental health.
5. ITCMD DOES NOT APPLY TO THE MIDDLE WIFE'S HALF AND ITBI IN THE DIVORCE:
If the widow owns half of her deceased husband's assets, the aforementioned tax will not be levied on her half. As the triggering event for ITCMD is the non-gratuitous transfer of the property, in this case there is no transfer, as that half already belonged to her. The payment of the tax in this case gives rise to the right to repeat the debt.
In the event of divorce or division of assets, ITBI will not be levied. To this end, there is one caveat: the assignment of real estate to the person of the heir or heiress must not represent a value greater than the total amount of the meação or quinhão.
6. EXEMPTION FROM ITCMD ON THE ONLY PROPERTY RECEIVED BY THE SURVIVING SPOUSE:
In some states, such as Paraíba[6], exemption from this tax is guaranteed in the following case: with the "causa mortis" transfer of residential property to the surviving spouse. In this case, the spouse will not pay any tax on the entire property, unlike the exemption of the widow's half.
However, the exemption will only apply if the property is intended for the surviving spouse's home and the beneficiary has no other property. Even so, the transfer must be restricted to the transfer to the property transferred.
_________________________________
[1]RIR/1999, art.39, XXXIII; IN/SRF 15, of 2001, art. 5, XII
[2] Law 7.713, of 1988, art. 6, item XIV
[3] State Law No. 7.131, of July 5, 2002, art. 4, VI. State Decree No. 33.616, of Dec. 14, 2012, art. 1. Law No. 8.989 of February 24, 1995, art. 1, IV. Law 8.383/91, art. 72, IV.
[4] Law No. 9.250, of December 26, 1995, arts. 5, § 2, and 8, item II, "a"
[5] According to IRS guidance; "The deduction of these expenses is conditional on the payments being specified, informed on the Payments Made tab of the Annual Adjustment Statement, and proven with original documents that indicate, at least, the name, address and registration number in the Individual Taxpayer Register (CPF) or National Register of Legal Entities (CNPJ) of the person who provided the service, the identification of the person responsible for the payment, as well as the beneficiary if it is a different person, the date of issue, and the signature of the service provider, if it is not a tax document."
[6] State Law no. 10.507, art. 5, V.
Law Firm | Lawyers | João Pessoa | Campina Grande | Sousa | Paraíba
