Isenção do Imposto de Renda para Portadores de Moléstias Graves: Uma Análise do Art. 6º da Lei nº 7.713/88 e a Necessidade de Ampliação dos Beneficiários.

Abstract

This article analyzes the income tax exemption granted to individuals with serious illnesses, provided for in Article 6, Section XIV, of Law No. 7,713/1988. The research seeks to understand the social purpose of the law, the legislative and jurisprudential developments on the subject, as well as the constitutional principles that underlie it, especially human dignity, the ability to pay, and equality. It examines the doctrinal and jurisprudential controversy regarding the exhaustive or exemplary nature of the list of illnesses listed in the legislation, highlighting the positions of the Superior Court of Justice and the Supreme Federal Court. The article highlights that the exemption is protective in nature and aims to alleviate the tax burden of taxpayers in situations of special economic vulnerability, enabling them to allocate their resources to cover treatment and their own subsistence. Through bibliographic research by authors such as Eduardo Sabbag (2019), Ricardo Alexandre (2012), Paulo de Barros Carvalho (2004), Luciano Amaro (2018), documentary research, and precedent analysis, the study concludes that the restrictive interpretation of the rule is inconsistent with the constitutional principles of human dignity, equality, tax capacity, equality, and access to justice. It is therefore necessary to expand the scope of the exemption as a measure to achieve tax justice and material equality.