Brazil courts expand tax exemptions for people with disabilities

Brazilian courts have reinforced legal protections and tax benefits for individuals with disabilities. The Superior Tribunal de Justiça (STJ) has consolidated the understanding that monocular vision is legally recognized as a disability, ensuring access to tax exemptions, such as ICMS, for vehicle purchases.

Additionally, the Supremo Tribunal Federal (STF) unanimously invalidated restrictions within tax reform regulations that previously limited tax benefits for certain groups. The court overturned provisions that restricted zero-rate IBS and CBS tax rates to only those with severe mental disabilities or moderate to severe autism. This decision ensures that individuals with level 1 autism and those with non-severe mental disabilities are no longer automatically excluded from these benefits, provided they meet other legal criteria.