The declaration of Income Tax is a mandatory act for all citizens of Brazil, except in cases foreseen in Law nº 7.713/88. However, for people who are retired and pensioners from the INSS, there are some diseases that guarantee exemption from income tax.
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Understand how tax exemption works
For INSS pensioners and retirees, it is possible to be entitled to exemption from Income Tax in specific cases of serious illness. Therefore, the citizen included in this benefit does not need to worry about making the payment process and collection of IR carried out by Social Security and other resources of people retired for certain infirmities.
Finally, it is worth noting that this right applies exclusively to pensioners and retirees who have been removed from work activities. Therefore, if the person is still practicing some remunerated activity, he cannot be included in the Income Tax exemption benefit due to illness.
Check the list of diseases that allow exemption from the IR
In general terms, illnesses considered serious may be included within the panorama of illnesses that allow exemption from Income Tax. So, now check out some diseases that allow the citizen the characteristic of not being obliged to declare the IR:
- Mental alienation;
- Active tuberculosis;
- Leprosy;
- Cystic fibrosis;
- Parkinson's disease;
- Blindness;
- Thalidomide Syndrome;
- Severe neoplasm;
- Acquired immune deficiency syndrome (AIDS/HIV);
- Severe heart disease;
- Multiple sclerosis;
- Paget's disease;
- Radiation contamination;
- Severe nephropathy;
- Irreversible and disabling paralysis;
- ankylosing spondyloarthritis;
- Severe liver disease.
Finally, it is worth mentioning that, in order to access this benefit, it is necessary to present documents that prove the declared disease. In addition, the INSS can summon the citizen to make the expertise, if necessary.