New Paradigms for the Education of Children with Disability and its Consequences in the Context of the Income Tax

Abstract

The legal system imposes maximum limits for the deduction of amounts spent on education from the income tax basis. However, if the payments are directed to the education of a physically or mentally disabled person, it is possible to achieve a full deduction of the amounts spent on education. Nevertheless, the Brazilian Federal Revenue Office issued a normative act stating that only payments directed to “entities of assistance of physically or mentally disabled persons” may be fully deducted. Thus, amounts paid to inclusive schools (schools that welcome students without any differentiation), could not be fully deducted from the income tax basis, because they do not fit the condition mentioned above. This situation goes against the intelligence of the entire legal system, which encourages and protects inclusive education. Therefore, it appears that tax legislation has become outdated and outmoded, reason why it must be declared unconstitutional or interpreted in accordance with the Brazilian Constitution, in the terms set forth in this paper.