Isenção de IPI na compra de carros por autônomos e pessoas com deficiência pode ser prorrogada

Aguarda votação em Plenário o Projeto de Lei (PL) 5.149/2020, que prorroga, até 31 de dezembro de 2026, a isenção do Imposto sobre Produtos Industrializados (IPI) na aquisição de automóveis para utilização no transporte autônomo de passageiros, bem como por pessoas com deficiência.

O texto altera a vigência do incentivo fiscal, que deixaria de existir no final de 2021, por meio de alterações na Lei 8.989, de 1995 (que dispõe sobre a isenção do IPI) e da Lei 13.146, de 2015, que institui o Estatuto da Pessoa com Deficiência.

O projeto é da senadora Mara Gabrilli (PSDB-SP). Ela argumenta que a isenção do IPI na aquisição de automóveis para uso no transporte autônomo de passageiros ou por pessoas com deficiência é um instrumento importante de amparo aos motoristas autônomos, cada vez mais numerosos, e de inclusão das pessoas com deficiência. No cenário econômico atual, milhões de trabalhadores têm dificuldade de encontrar vagas de emprego, e recorrem, como meio de vida, ao transporte autônomo de passageiros, atualmente muito dinamizado pelo uso de aplicativos para telefones celulares, observa a senadora na justificativa da proposição.

Mara Gabrilli destaca que as pessoas com deficiência encontram inúmeras barreiras no transporte público e, em muitos casos, precisam de adaptações nos veículos de sua propriedade para torná-los acessíveis. Dessa forma, incorrem em custos e em dificuldades, que são apenas parcialmente compensados pela isenção do IPI. Já as pessoas com deficiência que não necessitam dessas adaptações obtêm, na isenção, uma pequena compensação por outros custos e transtornos que as barreiras sociais ainda criam na nossa sociedade, que ainda precisa trilhar um longo caminho para se tornar mais inclusiva, observa Mara Gabrilli.

A autora do PL 5.149/2020 observa ainda que o Estado assumiu compromissos quando da ratificação da Convenção da Organização das Nações Unidas (ONU) sobre os Direitos das Pessoas com Deficiência, em 2008, com status de emenda à Constituição, nos termos do artigo 5º, parágrafo 3º, da Constituição.

“Entre os compromissos como Estado-Parte, devemos levar em conta a proteção dos direitos das pessoas com deficiência em todos os programas e políticas e, em relação aos direitos econômicos, sociais e culturais, a tomar medidas, tanto quanto permitirem os recursos disponíveis, a fim de assegurar progressivamente o pleno exercício desses direitos (Artigo 4, Obrigações gerais)”, conclui Mara Gabrilli na justificativa do projeto.

Agência Senado (Reprodução autorizada mediante citação da Agência Senado)

Fonte: http://www12.senado.gov.br/noticias/noticias/materias/2020/11/23/isencao-de-ipi-na-compra-de-carros-por-autonomos-e-pessoas-com-deficiencia-pode-ser-prorrogada
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