This exemption is legally based on article of Federal

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Force under the following terms: "Article 6 The following income received by individuals is exempt from income tax malignant neoplasia, blindness, leprosy, irreversible and disabling paralysis, severe heart disease, Parkinson's disease, ankylosing spondyloarthrosis, severe nephropathy, severe hepatopathy, advanced stages of Paget's disease (osteitis deformans), radiation contamination, acquired immunodeficiency syndrome, with based on the conclusion of specialized medicine, even if the disease was contracted after retirement or retirement.

This legal provision then grants individuals suffering from any of the illnesses listed the subjective right to IRPF tax exemption. It is a tax benefit that aims to promote the dignity of the human person, realizing important constitutional values ​​through the preservation of an existential minimum for these people. It is natural that EX Mobile Phone Numbers patients with these conditions, who are almost always elderly, have higher costs for medication, hiring professional caregivers, among others. The State, then, in compliance with constitutional principles, promotes an improvement in purchasing power and, consequently, a better quality of life for these people, through the relief of tax costs.



In this sense, it is pertinent to remember that the advent of the 1988 Constitution represented a political-legal landmark in the protection of the rights of the elderly segment, as it established, through article , society, the family and the State the joint responsibility for the full protection of people over 60 years of age. In fact, after the promulgation of such a device, the Brazilian legal system began to institute extensive legislation dealing with specific conditions for this public, culminating, including, in the approval of the Statute of the Elderly Person  Federal Law.