INSS retirees with a serious illness can request exemption from IR; see list and what to do

The role was defined by Law 7,713, of 1988, and has been updated over the years. There are at least 16 illnesses that guarantee non-payment of income tax. These include cancer, paralysis, severe heart disease and Alzheimer's disease or dementia.

According to Federal Revenue rules, an exemption request can be made at any time, as long as the citizen has a certificate, reports and medical examinations that prove the illness. The exemption, however, only applies to retirements and pensions, including those of retired or reserve military personnel.

The exemption does not apply to rent or salary, for example, in the case of those who still work.

SEE WHICH DISEASES GUARANTEE INCOME TAX EXEMPTION

Law 7,713, of 1988, provides a list of illnesses considered serious and which guarantee exemption from Income Tax for retirees, pensioners and retired or reserve military personnel.

Cancer of any type

Multiple sclerosis (ICD G35)

Mental alienation (example: Alzheimer's or dementia)

Severe heart disease (example: serious heart disease)

Blindness (including blindness in just one eye)

Severe nephropathy (example: kidney failure)

Severe liver disease (example: cirrhosis or hepatitis C)

AIDS (Acquired Immune Deficiency Syndrome), even if asymptomatic and without an active viral load

Irreversible and disabling paralysis (example: paraplegia or quadriplegia)

Ankylosing spondyloarthrosis (ICD M45)

Leprosy (ICD A30)

Active tuberculosis (ICD A15)

Paget's disease in advanced stages, called osteitis deformans

Parkinson's disease

Cystic fibrosis

Radiation contamination

To obtain the benefit, the retiree or pensioner will need a medical report that meets the criteria for acceptance. The document must be issued by a public doctor, who works under the SUS (Unified Health System). This occurs because servers have public faith.

The document must indicate the exact date of diagnosis, as it is from this date that the taxpayer becomes entitled to exemption or refund of amounts paid. It is possible to refund amounts from the last five years.

However, when signing the certificate, the doctor must indicate the exact day on which the consultation is being carried out and indicate the date the illness began. If this information is not available, the day of the medical appointment will be considered as the start of the concession, which could harm the taxpayer.

Errors in documentation and misinterpretations of the rule may lead to the request being denied. In this case, the retiree or pensioner can take legal action to receive the benefit.

Among the main reasons for denial is the fact that the diagnosis is a disease not covered by law or a serious form of illness that does not meet the legal criteria. Having a heart problem, for example, does not guarantee exemption. But if it's serious, yes.

There are also doubts about the need for the disease to be active. In practice, the understanding applied is that the right can be maintained even after cure, as long as there is a report that proves the diagnosis.

HOW TO PLACE AN ORDER?

The request for exemption from Income Tax for serious illnesses must be made directly to the body paying the benefit, whether the INSS or the public body. At INSS, the request can be made through the Meu INSS application or website or via Telephone Center 135.

It is not necessary to present any documents to the IRS at this point.

It is then possible to rectify previous declarations to recover the tax paid in years in which the disease already existed, but the citizen had not yet made the request. It is necessary to have a report with a retroactive date, indicating when the disease began.

After making the request and obtaining the benefit, the IRS will not cut the exemption or resume tax collection.

STEP BY STEP ON MY INSS

Access the Meu INSS application or website.

Enter your CPF and password for the Gov.br portal.

On the home page, go to "What do you need?", where there is a magnifying glass. Type "Income Tax exemption" and select the corresponding option.

Update your data, if necessary, and go to "Next".

Follow the system step by step and send the requested documentation.

You will need to provide your retirement or pension benefit number and other information requested by the system.

Attach the documents and send.

Follow the progress of the order through My INSS, in "Consult Orders".

DOCUMENT SCANNING

To speed up the analysis of the request, the documents must be digitized. The INSS recommends the PDF format, 24-bit color and 150 DPI quality.

The size of each file cannot exceed 5 MB, and the sum of attached files cannot exceed 50 MB.

WHAT DOCUMENTS ARE REQUIRED TO SUBMIT AN APPLICATION?

Identification document and CPF.

Proof of retirement, pension or retirement, in the case of military personnel.

Medical certificate with diagnosis of the disease, containing the ICD (International Classification of Disease).

Medical report explaining the diagnosis, containing the ICD, with the date of the consultation and indicating the date of onset of the disease.

Exams, reports and other documents that prove the history of the illness.

Specific form or request from the paying agency.

Government expands list of diseases with INSS assistance without a waiting period; see

High-risk pregnancies are now part of the list of 18 diseases and conditions that do not require a waiting period for assistance due to temporary incapacity and retirement due to permanent incapacity. Benefit depends on INSS assessment and proof of incapacity for work