STF Unanimously Removes Rule That Barred Mild Disabilities and Autism Level 1 From Car‑purchase Tax Break

Overview

• The Supreme Court ruled unanimously on August 3, 2026 that the clause in Lei Complementar 214/2025 excluding people with mild disabilities and autism level 1 from the IBS and CBS zero rate was unconstitutional.
• Relator Alexandre de Moraes said the alíquota zero must be assessed individually and cannot be denied automatically based on disability degree or autism support level.
• Moraes cited Mapa Autismo Brasil data estimating about 12,600 people at autism level 1 who could seek the exemption and said the court expects only a modest fiscal effect if claims rise.
• The decision applies only to the IBS and CBS vehicle‑purchase alíquota zero and does not change separate rules for other taxes such as IPI, ICMS, IPVA or IOF, which require their own procedures or laws.
• The move followed direct actions filed by disability‑rights groups Oceano Azul and ANAPCD and restores broader access for affected people while prompting agencies to set case‑by‑case application rules.