{"id":23001,"date":"2023-03-13T10:45:31","date_gmt":"2023-03-13T13:45:31","guid":{"rendered":"https:\/\/www.fatosefotosnews.com.br\/?p=23001"},"modified":"2023-03-13T10:45:34","modified_gmt":"2023-03-13T13:45:34","slug":"mudanca-no-limite-de-preco-para-compra-de-veiculos-por-pcd","status":"publish","type":"post","link":"https:\/\/www.fatosefotosnews.com.br\/?p=23001","title":{"rendered":"Mudan\u00e7a no limite de pre\u00e7o para compra de ve\u00edculos por PcD"},"content":{"rendered":"\n

Veja quais foram as altera\u00e7\u00f5es para isen\u00e7\u00e3o ou redu\u00e7\u00e3o parcial do ICMS<\/h1>\n\n\n\n

Foto: Z\u00e9 Am\u00e9rico Silva<\/p>\n\n\n\n

Em todo o Brasil, existem conv\u00eanios firmados que preveem a isen\u00e7\u00e3o total ou parcial do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) na compra de autom\u00f3veis zero km feita por pessoas com defici\u00eancia (PcD). O Conv\u00eanio do ICMS n\u00ba 38\/2012 atribui a isen\u00e7\u00e3o do ICMS para concess\u00e3o do benef\u00edcio fiscal na aquisi\u00e7\u00e3o de ve\u00edculos por pessoas com defici\u00eancia f\u00edsica, visual, mental severa ou profunda, s\u00edndrome de Down ou autistas, considerando-se que o benef\u00edcio previsto se aplica se o adquirente n\u00e3o tiver d\u00e9bitos com a Fazenda P\u00fablica.<\/p>\n\n\n\n

\"\"
Cada estado brasileiro possui autonomia para estabelecer as suas pr\u00f3prias condi\u00e7\u00f5es para a concess\u00e3o da isen\u00e7\u00e3o ou redu\u00e7\u00e3o parcial do ICMS na compra de ve\u00edculos por PcD | Foto: Tony Oliveira\/Ag\u00eancia Bras\u00edlia<\/figcaption><\/figure>\n\n\n\n

Cada estado brasileiro tem autonomia para estabelecer as suas pr\u00f3prias regras e condi\u00e7\u00f5es para a concess\u00e3o da isen\u00e7\u00e3o do ICMS. Na \u00faltima ter\u00e7a-feira (7), os membros da Comiss\u00e3o de Economia, Or\u00e7amento e Finan\u00e7as (CEOF) da C\u00e2mara Legislativa do Distrito Federal (CLDF) aprovaram o Processo n\u00ba 1\/2023, no qual ampliam o limite de pre\u00e7o p\u00fablico m\u00e1ximo para a isen\u00e7\u00e3o ou redu\u00e7\u00e3o parcial do ICMS na compra de autom\u00f3veis zero km feita por PcD no Distrito Federal e incluem pessoas com nanismo como benefici\u00e1rios de direito.<\/p>\n\n\n\n

Assim, a isen\u00e7\u00e3o total do ICMS pode ser aplicada em ve\u00edculos de at\u00e9 R$ 70 mil, enquanto que a isen\u00e7\u00e3o parcial pode ser aplicada em ve\u00edculos que custam entre R$ 70 mil e R$ 100 mil. Antes, a isen\u00e7\u00e3o total ou parcial do imposto valia apenas para ve\u00edculos com pre\u00e7o p\u00fablico m\u00e1ximo de at\u00e9 R$ 70 mil.<\/p>\n\n\n\n

Importante ressaltar que se o valor do ve\u00edculo for superior a R$ 100 mil, o adquirente n\u00e3o contar\u00e1 com nenhum benef\u00edcio fiscal atinente ao ICMS. Outro ponto a ser destacado \u00e9 que o benefici\u00e1rio fiscal de ICMS n\u00e3o poder\u00e1 se desfazer do ve\u00edculo pelo tempo m\u00ednimo de quatro anos \u2013 antes este prazo era de tr\u00eas anos \u2013, do contr\u00e1rio dever\u00e1 arcar com o pagamento do imposto sobre o per\u00edodo restante.<\/p>\n\n\n\n

*Com informa\u00e7\u00f5es da Sefaz<\/em>\/DF<\/p>\n","protected":false},"excerpt":{"rendered":"

Veja quais foram as altera\u00e7\u00f5es para isen\u00e7\u00e3o ou redu\u00e7\u00e3o parcial do 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