Income tax exemption for serious illness · SPD Advocacia
Retired with a serious illness? You may be able to stop paying income tax
Income tax exemption on retirement benefits, military retirement pay and pensions for people with cancer, serious heart disease, Parkinson's, multiple sclerosis and other illnesses listed in the law, with a request for a refund of what was withheld.
Straight answer
Who is entitled to the income tax exemption for serious illness?
The law exempts from income tax the retirement, military retirement and pension income of people who have one of the listed illnesses, such as malignant neoplasm (cancer), serious heart disease, Parkinson's disease, multiple sclerosis, serious kidney disease, serious liver disease, blindness, mental alienation and AIDS, even if the illness appeared after retirement. According to the STJ, the exemption does not depend on current symptoms or recurrence, and the judge may recognize it without an official medical report if there is other evidence. The exemption does not cover the salary of those still working. It is also possible to request a refund of tax wrongly withheld over the last 5 years.
What the law says
Key points
Retirees, retired military and pensioners.
Cancer, serious heart disease, Parkinson's disease, multiple sclerosis and others.
The exemption applies even after treatment or without recurrence.
Salary from active work is not exempt, according to the STJ.
Source: Law 7,713/1988, art. 6, XIV; STJ, Precedents 598 and 627 and Theme 1,037.
What is your case?
Situations the firm handles
Malignant neoplasm
Exemption even after surgery and with no current signs of the illness.
STJ, Precedent 627Serious heart disease
Medical report stating the severity of the illness.
Law 7,713/1988, art. 6, XIVParkinson's and multiple sclerosis
Exemption on retirement income and pensions.
Law 7,713/1988, art. 6, XIVToo much tax withheld
Refund for the last 5 years.
Case reviewPaying source or Federal Revenue denied it
Lawsuit with private expert reports.
STJ, Precedent 598Income from the activity
According to the STJ, the exemption does not cover salary.
STJ, Theme 1,037Step by step
How the firm works
- Review. We review the documents and the best path, administrative or judicial.
- Documents. We tell you what is missing and organize the evidence.
- Request. Request, notice or lawsuit, with an urgent request when appropriate.
- Follow-up. Progress through to resolution, with updates via WhatsApp.
Case review
Let's review your case
Answer the questions, one at a time. At the end you can attach documents, which go straight to a folder in the firm's Drive, and send the summary via WhatsApp. Everything is protected by attorney-client confidentiality.
Common questions
Frequently asked questions
Do I need a report from a SUS or government doctor?
In the administrative claim, as a rule, yes. In the courts, the STJ accepts other evidence (Súmula 598).
I had the treatment and I'm fine. Did I lose the right?
Not necessarily. The STJ does not require current symptoms or recurrence (Súmula 627).
Does it apply to private pension plans?
Courts have also recognized the exemption for supplementary pensions, depending on the case.
How much can I get back?
The tax wrongly withheld over the last 5 years, with adjustment.
Do you serve clients from other states?
Yes. The firm is based in Anápolis-GO and serves clients from every state online.
How much does it cost?
After the analysis, the firm sends a written fee proposal before any engagement.