Atlas · Taxation
2-year period for selling exempt vehicle without retroactive tax payment
AnswerThe period is 2 years from vehicle acquisition to sell without retroactive payment of the exempt tax.
Reviewed on 2026-10-02 · next review 2027-04-02
Data
| Who | Criterion | Consequence | Source | Data date |
|---|---|---|---|---|
| Legal entity acquiring new vehicle | Acquisition with IPI exemption (Law 8.989/1995, item IV) | Sale of vehicle within 2 years of acquisition without retroactive tax payment | Law 14.183/2021, art. 2, § 7 and art. 6 | 14/07/2021 |
Data consulted on 02/10/2026.
Basis
- Law No. 14.183/2021 (Planalto, in Portuguese): Art. 6 establishes that selling a vehicle acquired with IPI exemption (Law 8.989/1995, item IV) within 2 years from acquisition does not require retroactive tax payment, provided the seller does not meet exemption requirements.
How it applies
This rule applies to the sale of newly purchased vehicles that received an IPI exemption under item IV of Law 8.989/1995—generally vehicles for persons with disabilities or specific public interest cases. The 2‑year window starts on the official acquisition date. If the seller disposes of the vehicle within this period, the transaction is exempt from the retroactive tax that would otherwise apply. The exemption is limited to the original owner; if the vehicle changes hands more than twice, subsequent sales are governed by standard IPI rules.
Limits
- Applies only to vehicles exempt under item IV of Law 8.989/1995 (new vehicles for people with disabilities or specific cases).
- The 2‑year period is not applicable to sales of used vehicles or those exempt under other statutory provisions.
- Sales outside the 2‑year window require payment of the retroactive IPI.
- The rule does not affect other taxes such as ICMS, ISS, or registration fees.
- Periodic amendments to Law 14.183/2021 or Law 8.989/1995 may modify the exemption, so continuous review of the legislation is recommended.