[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/isencao-de-imposto-de-renda-para-pessoas-com-doenca-grave-como-garantir-o-beneficio\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/isencao-de-imposto-de-renda-para-pessoas-com-doenca-grave-como-garantir-o-beneficio\/amp\/","headline":"Isen\u00e7\u00e3o de Imposto de Renda para pessoas com doen\u00e7a grave: como garantir o benef\u00edcio","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/isencao-de-imposto-de-renda-para-pessoas-com-doenca-grave-como-garantir-o-beneficio\/","datePublished":"2025-05-23T14:23:13-03:00","dateModified":"2025-05-23T14:23:15-03:00","description":"Saiba quem tem direito \u00e0 isen\u00e7\u00e3o de Imposto de Renda por doen\u00e7a grave e como essa medida pode aliviar os custos com tratamento m\u00e9dico.","articleSection":"Imposto de Renda","articleBody":"O per\u00edodo de entrega da declara\u00e7\u00e3o de Imposto de Renda de Pessoas F\u00edsicas j\u00e1 come\u00e7ou, e muitos contribuintes ainda n\u00e3o est\u00e3o cientes dos seus direitos, especialmente em rela\u00e7\u00e3o \u00e0 isen\u00e7\u00e3o do imposto para aqueles que enfrentam doen\u00e7as graves. Essa isen\u00e7\u00e3o pode significar um al\u00edvio financeiro importante para quem j\u00e1 lida com os altos custos de tratamento m\u00e9dico. A legisla\u00e7\u00e3o que regula o Imposto de Renda est\u00e1 prevista na Lei n\u00ba 7.713\/1988 e no Decreto n\u00ba 9.850\/2018. O imposto \u00e9 devido \u00e0 Uni\u00e3o e istrado pela Receita Federal. A tributa\u00e7\u00e3o incide sobre os rendimentos ou ganhos de capital do contribuinte, ou seja, sobre qualquer aumento de patrim\u00f4nio. No entanto, a lei prev\u00ea uma importante exce\u00e7\u00e3o: a isen\u00e7\u00e3o do imposto para pessoas que sofrem de doen\u00e7as graves, com o objetivo de amenizar o impacto financeiro dessa situa\u00e7\u00e3o. De acordo com o advogado Thiago Santana Lira, s\u00f3cio da Barroso Advogados Associados, essa isen\u00e7\u00e3o est\u00e1 descrita no Artigo 6\u00ba da Lei n\u00ba 7.713\/1988, e abrange uma s\u00e9rie de rendimentos, como aposentadorias, pens\u00f5es e valores recebidos por meio de fundos de previd\u00eancia complementar. A isen\u00e7\u00e3o foi criada para ajudar os contribuintes que est\u00e3o em situa\u00e7\u00e3o de vulnerabilidade devido \u00e0 sua condi\u00e7\u00e3o de sa\u00fade, reduzindo os custos relacionados ao tratamento m\u00e9dico. \"Quando uma pessoa sofre de uma doen\u00e7a grave, o legislador optou por isentar certos rendimentos do Imposto de Renda, como aposentadoria e pens\u00f5es. O objetivo \u00e9 dar um al\u00edvio financeiro a essas pessoas, que j\u00e1 enfrentam custos elevados com tratamento\", explica Thiago. Isen\u00e7\u00e3o sem exig\u00eancia de requerimento istrativo Embora, em geral, o processo de concess\u00e3o de benef\u00edcios tribut\u00e1rios exija um procedimento istrativo, uma decis\u00e3o recente do Supremo Tribunal Federal (STF) mudou essa realidade. O STF decidiu, por meio do julgamento do RE 1.525.407, que n\u00e3o \u00e9 mais necess\u00e1rio que o contribuinte fa\u00e7a um requerimento istrativo pr\u00e9vio para obter a isen\u00e7\u00e3o. Em vez disso, ele pode recorrer diretamente \u00e0 Justi\u00e7a para garantir o benef\u00edcio, caso enfrente dificuldades com o processo burocr\u00e1tico. \"Esse processo burocr\u00e1tico era um verdadeiro mart\u00edrio para muitos contribuintes, que, al\u00e9m de enfrentarem a doen\u00e7a, precisavam ar por uma s\u00e9rie de per\u00edcias t\u00e9cnicas que nem sempre avaliavam de forma adequada a gravidade do quadro cl\u00ednico\", comenta Thiago. A decis\u00e3o do STF simplificou o o \u00e0 isen\u00e7\u00e3o, proporcionando mais facilidade e menos sofrimento para aqueles que est\u00e3o em situa\u00e7\u00f5es de vulnerabilidade de sa\u00fade.  Sem exig\u00eancia de prova de melhoras ou recidiva da doen\u00e7a Outra quest\u00e3o importante abordada recentemente pelo Superior Tribunal de Justi\u00e7a (STJ) \u00e9 a exig\u00eancia de comprovar a \"contemporaneidade\" dos sintomas da doen\u00e7a. Ou seja, o contribuinte n\u00e3o precisa demonstrar que ainda est\u00e1 em tratamento ativo ou que a doen\u00e7a voltou para ter direito \u00e0 isen\u00e7\u00e3o. O que importa \u00e9 que a doen\u00e7a tenha sido diagnosticada, independentemente de estar em fase ativa ou de haver sinais de melhora. \"O importante \u00e9 que a doen\u00e7a tenha sido diagnosticada, n\u00e3o importa se o paciente est\u00e1 melhor ou se a doen\u00e7a recidivou. A legisla\u00e7\u00e3o busca garantir um tratamento justo e digno para os contribuintes, sem discriminar com base nas fases do tratamento\", explica Thiago Lira. O legislador, ao criar a isen\u00e7\u00e3o do Imposto de Renda para pessoas com doen\u00e7as graves, visou aliviar o sofrimento financeiro daqueles que j\u00e1 enfrentam grandes desafios de sa\u00fade. \"O objetivo da isen\u00e7\u00e3o \u00e9 proteger a dignidade da pessoa humana e garantir que todos sejam tratados de forma justa, sem sobrecarga tribut\u00e1ria em um momento de vulnerabilidade\", conclui Thiago.  Em resumo, se voc\u00ea foi diagnosticado com uma doen\u00e7a grave, pode ter direito \u00e0 isen\u00e7\u00e3o do Imposto de Renda. Se enfrentar dificuldades com o processo istrativo, saiba que pode recorrer diretamente \u00e0 Justi\u00e7a para garantir esse direito. O mais importante \u00e9 estar ciente de que, pela lei, a isen\u00e7\u00e3o n\u00e3o exige comprova\u00e7\u00e3o de que a doen\u00e7a ainda est\u00e1 ativa, e a ajuda est\u00e1 dispon\u00edvel para reduzir o impacto financeiro durante esse per\u00edodo t\u00e3o desafiador.  Thiago Santana Lira","keywords":["IRPF e doen\u00e7as cr\u00f4nicas"," Isen\u00e7\u00e3o de IR por doen\u00e7a grave"," isen\u00e7\u00e3o do imposto de renda"," isen\u00e7\u00e3o por doen\u00e7a"," "],"name":"Isen\u00e7\u00e3o de Imposto de Renda para pessoas com doen\u00e7a grave: como garantir o 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