PERSONAL INCOME TAX (IRPF) EXEMPTION FOR INDIVIDUALS WITH SERIOUS ILLNESSES: A LEGAL AND CRITICAL ANALYSIS OF THE CHALLENGES IN ITS APPLICATION IN THE BRAZILIAN LEGAL SYSTEM

Abstract

The exemption from Personal Income Tax (IRPF) for individuals with serious illnesses, provided for in Art. 6, item XIV, of Law No. 7,713/1988, represents an important instrument for ensuring compliance with the principles of human dignity and contributory capacity. Despite its legal provision, the effectiveness of these rights faces administrative and interpretive obstacles, such as the restriction of the benefit to retirement income (retirees, pensioners, or military in reserve/retired status), which hinders access to the benefit. This article analyzes the legal and administrative barriers to its granting, examining the jurisprudence of the Superior Court of Justice (STJ) and the Federal Regional Courts (TRFs). A qualitative methodology is adopted, based on bibliographic and documentary research, as well as jurisprudential analysis. It is concluded that restrictive interpretation and bureaucratic procedures contribute to increasing judicialization, with the Judiciary being fundamental in ensuring the effectiveness of this right, especially considering recent understandings that waive the requirement of prior administrative requests.