User's Guide - ICMS EXEMPTION ON THE PURCHASE OF A NEW VEHICLE FOR THE DISABLED​

Procedures for the recognition, by the Treasury Department, of the ICMS exemption:

1) In the acquisition of a new motor vehicle by a person with severe or profound physical, visual, mental or autistic disabilities; and 

2) In internal operation with accessories and special adaptations to be installed in a motor vehicle to be driven by a person with a physical disability.
Legal Basis: articles 17 and 19 of Annex I of the ICMS Regulation (approved by Decree No. 45,490/2000) and Ordinance CAT 18/2013.

Information

Place

Service available electronically, through the website of the São Paulo State Treasury Department: https://www3.fazenda.sp.gov.br/SIVEI/

Rate

​ There is no fee.

Documents

Link to download documents from Ordinance CAT 18/2013:

https://portal.fazenda.sp.gov.br/servicos/isencao-icms-veiculos/Paginas/Downloads.aspx

1) For the recognition of the right to exemption from ICMS levied on the departure of a new motor vehicle, the person with physical, visual, severe or profound mental disability, or autistic, DOMICILED IN THIS STATE, must fill out an application on the website of the State Treasury Department of São Paulo and upload, directly or through its legal representative: 

1.1) Certified copy of the authorization issued by the Federal Revenue Service for the acquisition of the vehicle exempt from the Tax on Industrialized Products - IPI;
1.2) Assessment Report, in the form of Annexes III, IV and V of Ordinance CAT 18/2013, as the case may be, attesting to the condition of a person with severe or profound physical, visual, mental or autistic disability, issued less than 2 (two) years from the date of the request protocol mentioned in item 1.1 above, by a public health service provider or by a private health service provider, contracted or agreed, that is part of the Unified Health System - SUS, according to Annex XI of Ordinance CAT 18/2013;
Note: The aforementioned report may be replaced by a certified copy of the Appraisal Report submitted to the Federal Revenue Service of Brazil for granting the IPI exemption, pursuant to item IV of article 1 of Federal Law No. 8.989, of February 24, 1995 and Normative Instruction RFB 988, of December 22, 2009, issued less than 2 (two) years after the filing date of the request mentioned in item 1.1 above.
1.3) Certified copy of the proof of residence of the person with a disability or autistic person, or of their legal representative, if applicable, issued no more than 03 (three) months ago;
1.4) Authorization issued by the disabled or autistic person, or by the legal representative, identifying the drivers of the vehicle, according to the model in Annex VI of Ordinance CAT 18/2013, if the beneficiary of the exemption is not the driver of the vehicle for any reason;
Note: up to 3 (three) drivers may be indicated, substitution being allowed, provided that the beneficiary, directly or through its legal representative, presents a new authorization to the Tax Office, according to the model contained in Annex VI of Ordinance CAT 18/2013 , indicating other drivers.
1.5) Certified copy of the National Driver's License - CNH, specifying the restrictions regarding the driver and the mandatory adaptations in the vehicle, under the terms of CONTRAN Resolution 765/93 or another that replaces it, if the person with a physical disability, beneficiary of the exemption, be the driver of the vehicle.
Note 1: observe the validity period of the National Driver's License (CNH);
Note 2: If the interested party needs a vehicle with a specific characteristic to obtain the National Driver's License - CNH, he may acquire it with the exemption, without presenting the certified copy of the aforementioned document, provided that the purchaser of the vehicle presents, within  270 (two hundred and seventy) days from the date of acquisition included in the Invoice, certified copy of the National Driver's License - CNH.
1.6) Certified copy of the National Driver's License - CNH of all  drivers (maximum 03) authorized to drive the vehicle, if the beneficiary of the exemption is not the driver of the vehicle for any reason;
1.7) Document proving legal representation, if applicable;
1.8) Declaration issued by the vehicle seller, according to the model in Annex II of Ordinance CAT 18/2013, which contains the following information: 
1.8.1) The registration number of the interested party in the Individual Taxpayer Registry of the Ministry of Finance - CPF;
1.8.2) That the benefit will be passed on to the purchaser, by means of a corresponding reduction in the price;
1.8.3) The description of the vehicle model that the interested party intends to purchase, as well as the suggested price, including applicable taxes.
Note: In order for the seller to issue this declaration, the interested party must deliver a copy of the medical expert report (mentioned in item 1.3 above). 
1.9) Proof of financial or patrimonial availability, of the person with a disability or autistic, or of relatives in the first degree in a direct line or in the second degree in a collateral line, spouse or partner in a stable union, or even of his/her legal representative, sufficient to cover expenses with the acquisition and maintenance of the vehicle to be acquired, such as;
1.9.1) Income Tax Declaration;
1.9.2) Proof of receipt of salary, salaries, pension, earnings, earnings and the like;
1.9.3) Proposal for financing an institution of the National Financial System.
1.10) This benefit can only be used once in a period of 2 (two) years, counted from the date of acquisition of the vehicle. If there is a previous acknowledgment of ICMS exemption, in force, but the complete destruction of this vehicle or its disappearance has occurred, in addition to the aforementioned documents, the following must be presented in addition:
1.10.1) Vehicle Cancellation Certificate, provided for in a resolution of the National Traffic Council (CONTRAN), in the event of complete destruction of the vehicle;
1.10.2) Certificate from the Theft and Robbery Police Station or similar, in case of theft or robbery.

Comments: 
1 - If the interested party, domiciled in this State, intends to purchase a new motor vehicle from a manufacturer located in another federal unit with tax exemption, he must obtain recognition of the exemption in the form of article 1 of Ordinance CAT 18/2013.
2 - After obtaining authorization from the São Paulo tax authorities to purchase a new vehicle with tax exemption, pursuant to article 3 of Ordinance CAT 18/2013, the interested party must observe the specific discipline established by the other federated unit. In this case, it must comply with the provisions of article 5 and, if applicable, in item IV of article 8 of the aforementioned Ordinance.

2) For the recognition of the right to exemption from ICMS levied on the departure of a new motor vehicle, by the person with a physical disability, domiciled in this State, who acquires a vehicle without the necessary adaptations detailed in the CNH and is the driver himself: 

2.1) Make a request for the enjoyment of the exemption in the acquisition of accessories and special adaptations, pursuant to articles 14 to 19 of CAT Ordinance No. 18/2013 (see field "Documents" - item 4), CONQUERING to the request for recognition of the exemption for acquisition of a new motor vehicle or within a period of up to 30 (thirty) days from the date of filing of the request for recognition of the exemption for acquiring the vehicle; 
Note: in this case, the installation of accessories or special adaptations must be carried out in a specialized workshop or authorized dealer located in this State. 

3) For the recognition of the right to exemption from ICMS levied on the departure of a new motor vehicle, acquired by an INTERESTED PARTY DOMICILED IN ANOTHER STATE: 
Note: Persons with physical, visual, severe or profound mental disabilities, or autistic people, domiciled in another federated unit, who intends to purchase a new motor vehicle from a manufacturer located in São Paulo, must obtain recognition of the benefit and authorization to purchase the vehicle. with tax exemption before the tax authorities of the State of your domicile, fill out an application on the website of the Treasury Department of the State of São Paulo and upload: 
3.1) The 2nd and 3rd copies of the authorization for the purchase of a vehicle with tax exemption, issued by the tax authorities of the federated unit of your domicile;
Note: It is understood that the authorization from the tax authorities for the acquisition of a vehicle exempt from ICMS must be issued after the authorization issued by the Federal Revenue Service of Brazil for the acquisition of a vehicle with exemption from IPI, whose validity is  270 (two hundred and seventy) days.
3.2) Certified copy of the documents delivered to the tax authorities of the federated unit of your domicile on the occasion of the request for recognition of the exemption;
3.3) Certified copy of the authorization to purchase the vehicle with exemption from IPI issued by the Federal Revenue Service of Brazil;
3.4) Certified copy of the Appraisal Report referred to in item II and §1 of article 1 of Ordinance CAT 18/2013, or of the Appraisal Report submitted to the tax authorities of the federal unit of the interested party on the occasion of the request for recognition of the tax exemption , which meets one of the following conditions:
a) contains an express indication of its validity and, on the date of filing the request, is not expired;
b) has been issued less than 2 (two) years from the date of filing the request, if it does not contain an express indication of its validity.

4) For the recognition of the right to exemption from ICMS levied on the internal exit (purchase) of accessories and special adaptations to be installed in a motor vehicle, new or used, belonging to a driver with a physical disability who needs a vehicle with specific characteristics: 
4.1) PURCHASED BY INTERESTED PARTY DOMICILED IN THIS STATE 
4.1.1) Fill out an application on the website of the São Paulo State Finance Department and upload:
4.1.2) Certified copy of the National Driver's License - CNH, which specifies the restrictions referring to the driver and the mandatory adaptations in the vehicle, under the terms of CONTRAN Resolution 765/93, or another that replaces it.
Note 1: observe the validity period of the National Driver's License (CNH). 
Note 2: If the interested party needs a vehicle with specific characteristics to obtain the National Driver's License - CNH, the exemption for the acquisition of the products listed in item I of article 17 of Annex I of the ICMS Regulation may be recognized, presenting the original of the medical expert report provided by the State Traffic Department - DETRAN of this State, under the terms of CONTRAN Resolution 267/08, of February 15, 2008, or another that replaces it, which specifies the type of physical disability and discriminates the specific adaptations necessary for the driver with a physical disability to drive the vehicle.

4.2) PURCHASED BY INTERESTED PARTY DOMICILED IN ANOTHER STATE
4.2.1) Fill out an application on the São Paulo State Finance Department portal and upload
Note 1: ALTERNATIVELY, a driver with a physical disability domiciled in another federated unit may benefit from the exemption, provided that:
a) make the adaptations in this State;
b) purchase the goods in their own name and send them to the federated unit of their domicile, upon specific authorization.
Note 2: The interested party domiciled in another federated unit will be subject to inspection by the tax authorities of that State to verify the installation of accessories or special adaptations acquired with tax exemption.
Note 3: The vehicle to be adapted in this State must be sent to one of the specialized workshops or authorized dealerships indicated in Annex X of Ordinance CAT 18/2013, in order to install the accessories or special adaptations purchased with this exemption.

procedures

1) For the recognition of the right to exemption from ICMS levied on the departure of a new motor vehicle, the person with physical, visual, severe or profound mental disability, or autistic, DOMICILED IN THIS STATE, directly OR THROUGH THEIR LEGAL REPRESENTATIVE:

1.1) Provide the documentation required for this case (item 1 of the “Documents” field);
1.2) Fill out an application on the website of the São Paulo State Finance Department and upload the aforementioned documentation;
Note 1: The lack or irregularity of the documentation, which has not been verified at the time of filing the request, will be communicated to the interested party, who will be granted a period not exceeding 30 (thirty) days for regularization.
Note 2: The delivery of documents after the initial order will restart the period for the fiscal verification of the order. 
Note 3: for the recognition of this exemption, the São Paulo tax authorities will verify the veracity and regularity of the documents and statements presented, as well as the inexistence of tax debts in the name of the acquirer to the Secretary of Finance of this State.

After analyzing your request, the interested party will be informed of the decision by electronic means. 
1.3) If the decision is unfavorable to you, you may file an appeal, addressed to the Regional Tax Delegate of the area of your residence, within 30 (thirty) days, counting from the date of your knowledge. 
1.4) Once the right to exemption is recognized, the interested party must print 3 copies of the respective authorization, for the acquisition of the vehicle with the tax exemption, which will have the following destination:
1st copy: interested;
2nd copy: manufacturer, who must receive it from the concessionaire and keep it for a minimum period of 5 (five) years;
3rd copy: concessionaire that made the sale or intermediated its realization, which must keep it for a minimum period of 5 (five) years.
Note: said authorization will be valid for  270 (two hundred and seventy) days from the date of issuance. 

AFTER PURCHASING THE VEHICLE
1.5) If the vehicle was purchased from a Manufacturer located in this State: 
1.5.1) upload a copy of the Invoice relating to the acquisition of the vehicle on the same portal of the Treasury Department of the State of São Paulo, until the 15th (fifteenth) business day from the date of acquisition included in said Invoice. 
Note: The Invoice relating to the sale of the vehicle must include (i) the purchaser's registration number in the Individual Taxpayer Registry of the Ministry of Finance - CPF; (ii) the amount corresponding to the unpaid tax; (iii) declarations that: a) the operation is exempt from ICMS under the terms of ICMS Agreement 38/12, of 03/30/2012 and article 19 of Annex I of RICMS/SP; b) in the first 2 (two) years, counted from the acquisition date, the vehicle cannot be sold without authorization from the tax authorities; (iv) the number of the administrative process that granted the exemption.
1.6) If the vehicle was purchased from a Manufacturer located in another State: 
1.6.1) present, at the same Tax Office, a copy of the Invoice related to the acquisition of the vehicle, until the 15th (fifteenth) business day from the date of acquisition included in the aforementioned Invoice. 

2) For the recognition of the right to exemption from ICMS levied on the departure of a new motor vehicle, by the person with a physical disability, domiciled in this State, who acquires a vehicle without the necessary adaptations detailed in the CNH and is the driver himself:
2.1) Fill out an application on the website of the Secretary of Finance of the State of São Paulo to benefit from the exemption in the acquisition of accessories and special adaptations, CONSIDERING the request for recognition of the exemption for the acquisition of a new motor vehicle or within a period of up to 30 (thirty) days counted from the date of filing of the request for recognition of the exemption for vehicle acquisition.
After analyzing your request, the interested party will be informed of the decision by electronic means. 
2.2) If the decision is unfavorable to you, you may file an appeal, addressed to the Regional Tax Delegate of the area of your residence, within 30 (thirty) days, counting from the date of your notification; 
2.3) Once the right to exemption is recognized, the interested party will receive copies of the respective authorizations (for the acquisition of a new motor vehicle and for the acquisition of accessories and special adaptations). 

AFTER PURCHASING THE VEHICLE
2.4) Upload the copy of the Invoice documenting the departure of the vehicle on the same portal of the Treasury Department of the State of São Paulo, until the 15th (fifteenth) business day from the date of acquisition included in said Invoice;
2.5) Carry out the installation of accessories or special adaptations in a specialized workshop or authorized dealership located in this State;
2.6) Upload a copy of the Invoice referring to the placement of the accessory or the special adaptation carried out by a specialized workshop or authorized dealership, within a maximum period of  270 (two hundred and seventy) days from the date of acquisition included in the Invoice relating to the departure of the vehicle. 
Note: The Tax Authority responsible for the interested party's area of residence may determine the inspection of the vehicle in order to verify the installation of accessories or special adaptations. 
3) For the recognition of the right to exemption from ICMS levied on the departure of a new motor vehicle, acquired by a person with a physical, visual, severe or profound mental disability, or autistic person, DOMICILED IN ANOTHER STATE: 
3.1) Fill out an application on the website of the São Paulo State Treasury Department and upload the following documents:
3.1.1) The 2nd and 3rd copies of the authorization to purchase a vehicle with tax exemption, issued by the tax authorities of the federated unit of your domicile;
3.1.2) Certified copy of the documents delivered to the tax authorities of the federated unit of your domicile on the occasion of the request for recognition of the exemption;
3.1.3) Certified copy of the authorization to purchase the vehicle with exemption from IPI issued by the Federal Revenue Service of Brazil.
3.1.4) Certified copy of the Appraisal Report referred to in item II and §1 of article 1 of Ordinance CAT 18/2013, or of the Appraisal Report submitted to the tax authorities of the federal unit of the interested party on the occasion of the request for recognition of the exemption tax, which meets one of the following conditions:
a) contains an express indication of its validity and, on the date of filing the request, is not expired;
b) has been issued less than 2 (two) years from the date of filing the request, if it does not contain an express indication of its validity.

After analyzing your request, the interested party will be informed of the decision by electronic means. 

3.2) If the decision is unfavorable, you may file an appeal, addressed to the Regional Tax Delegate whose Tax Post in question is linked, within 30 (thirty) days, counting from the date of its notification; 
3.3) Once the right to exemption is recognized, the interested party must print 3 copies of the respective authorization, for the acquisition of the vehicle with the tax exemption, which will have the following destination:
1st copy: interested;
2nd copy: manufacturer, who must receive it from the concessionaire and keep it for a minimum period of 05 (five) years;
3rd copy: concessionaire that made the sale or intermediated its realization, which must keep it for a minimum period of 05 (five) years;
Note: said authorization will be valid for  270 (two hundred and seventy) days from the date of issuance.

4) For the recognition of the right to exemption from ICMS levied on the internal exit (purchase) of accessories and special adaptations to be installed in a new or used motor vehicle belonging to a driver with a physical disability who needs a vehicle with specific characteristics: 
4.1) PURCHASED BY INTERESTED PARTY DOMICILED IN THIS STATE 
4.1.1) Fill out an application on the website of the São Paulo State Finance Department and upload the following documents:
4.1.1.1) Certified copy of the National Driver's License - CNH, which specifies the restrictions regarding the driver and the specific characteristics of the vehicle, pursuant to CONTRAN Resolution 765/93, or another that replaces it. 
Note 1: observe the validity period of the National Driver's License (CNH).
Note 2: If the interested party needs a vehicle with specific characteristics to obtain the National Driver's License - CNH, the exemption for the acquisition of the products listed in item I of article 17 of Annex I of the ICMS Regulation may be recognized, presenting the original of the medical expert report provided by the State Traffic Department - DETRAN of this State, under the terms of CONTRAN Resolution 267/08, of February 15, 2008, or another that replaces it, which specifies the type of physical disability and discriminates the specific adaptations necessary for the driver with a physical disability to drive the vehicle. 

After analyzing your request, the interested party will be informed of the decision by electronic means. 
4.1.2) If the decision is unfavorable to you, you may file an appeal, addressed to the Regional Tax Delegate whose Tax Post in question is linked, within 30 (thirty) days, counting from the date of its knowledge. 
4.1.3) Once the right to exemption is recognized, the interested party must print 2 copies of the respective authorization, for the acquisition of accessories or special adaptations with the tax exemption, which will have the following destination: 
1st copy: selling establishment, which must receive it from the interested party and keep it for a minimum period of 5 (five) years;
2nd copy: manufacturer, in the event that the accessories or special adaptations are purchased directly from the manufacturer, who must keep it for a minimum period of 5 (five) years.
Note 1: said authorization will be valid for 270 (two hundred and seventy) days from the date of issuance. 
Note 2: The vehicle to be adapted in this State must be sent to one of the specialized workshops or authorized dealerships indicated in Annex X of Ordinance CAT 18/2013, in order to install the accessories or special adaptations acquired with this exemption.

AFTER PLACEMENT OF THE ACCESSORY OR THE SPECIAL ADAPTATION MADE BY THE SPECIALIZED WORKSHOP OR BY THE AUTHORIZED DEALER
4.1.4) within the period of  270 (two hundred and seventy) days from the date of issuance of the tax document relating to the placement of the accessory or the special adaptation carried out by the specialized workshop or authorized concessionaire, upload certified copies of the following on the same portal of the Treasury Department of the State of São Paulo documents: 
4.1.4.1) Invoice referring to the acquisition of accessories or special adaptations;
4.1.4.2) Invoice referring to the placement of accessories or special adaptations;
4.1.4.3) Vehicle chassis decal;
4.1.4.4) National Driver's License - CNH, in the event that the interested party needed a vehicle with specific characteristics to obtain the National Driver's License - CNH.
Note 1: The specialized workshop or authorized concessionaire, in addition to complying with the other obligations established in the tax legislation, must indicate in the tax document, in the “Recipient/Sender” table, the registration number of the purchaser in the Registry of Individuals of the Ministry of Farm - CPF.
Note 2: Regardless of the presentation of the documents above, the vehicle will be subject to inspection by the tax authorities at any time, to verify the special adaptations and specific characteristics. 

4.2) PURCHASED BY INTERESTED PARTY DOMICILED IN ANOTHER STATE 
4.2.1) Fill out an application on the website of the São Paulo State Finance Department and upload the aforementioned documents;
Note 1: ALTERNATIVELY, a driver with a physical disability domiciled in another federated unit may benefit from this exemption, provided that:
a) make the adaptations in this State;
b) purchase the goods in their own name and send them to the federated unit of their domicile, upon specific authorization.
After analyzing your request, the interested party will be informed of the decision by electronic means. 
4.2.2) If the decision is unfavorable to you, you may file an appeal, addressed to the Regional Tax Delegate whose Tax Post in question is linked, within 30 (thirty) days, counting from the date of its knowledge. 
4.2.3) Once the right to exemption is recognized, the interested party must print 2 copies of the respective authorization, for the acquisition of accessories or special adaptations with the tax exemption, which will have the following destination: 
1st copy: selling establishment, which must receive it from the interested party and keep it for a minimum period of 5 (five) years;
2nd copy: manufacturer, in the event that the accessories or special adaptations are purchased directly from the manufacturer, who must keep it for a minimum period of 5 (five) years. 
Note 1: Said authorization will be valid for  270 (two hundred and seventy) days from the date of issuance. 
Note 2: The vehicle to be adapted in this State must be sent to one of the specialized workshops or authorized dealerships indicated in Annex X of Ordinance CAT 18/2013, in order to install the accessories or special adaptations acquired with this exemption.

AFTER PLACEMENT OF THE ACCESSORY OR THE SPECIAL ADAPTATION MADE BY THE SPECIALIZED WORKSHOP OR BY THE AUTHORIZED DEALER
4.2.4) Within the period of  270 (two hundred and seventy) days from the date of issuance of the tax document relating to the placement of the accessory or the special adaptation carried out by the specialized workshop or authorized concessionaire, upload certified copies of the following on the same portal of the Treasury Department of the State of São Paulo documents: 
4.2.4.1) Invoice referring to the acquisition of accessories or special adaptations;
4.2.4.2) Invoice referring to the placement of accessories or special adaptations;
4.2.4.3) Vehicle chassis decal;
4.2.4.4) National Driver's License - CNH, in the event that the interested party needed a vehicle with specific characteristics to obtain the National Driver's License - CNH. 
Note 1: The specialized workshop or authorized concessionaire, in addition to complying with the other obligations established in the tax legislation, must indicate in the tax document, in the “Recipient/Sender” table, the registration number of the purchaser in the Registry of Individuals of the Ministry of Farm - CPF.
Note 2: Regardless of the presentation of the documents above, the vehicle will be subject to inspection by the tax authorities at any time, to verify the special adaptations and specific characteristics.
Comments:
1) For the recognition of the exemption required in the form of article 1 of Ordinance CAT 18/2013, the São Paulo tax authorities will verify the absence of tax debts on behalf of the purchaser to the Treasury Department of this State. 
2) This benefit applies to new motor vehicles, whose retail price suggested by the manufacturer, including applicable taxes, does not exceed R$70,000.00 (seventy thousand reais). 
3) The benefit can only be used once within a period of 2 (two) years from the date of acquisition of the vehicle, except in exceptional cases in which the vehicle is completely destroyed or disappeared. This period also applies in relation to recognized exemptions or requests filed for the granting of exemption during the term of ICMS Agreement 07/03 of 01/19/2007 (under the terms of article 2 of Decree No. 58,897/2013). 
The purchaser must pay the tax with the legal additions, from the date of acquisition included in the Invoice relating to the sale, without prejudice to the applicable criminal sanctions, in the cases of: 
I - in the first 2 (two) years, counted from the date of acquisition:
a) transfer the vehicle to a person who is not entitled to the same tax treatment; 
b) use the vehicle for a purpose other than the one that justified the exemption; 
II - it is proven that he was not entitled to the exemption; 
III - fail to comply with any resolutive conditions of the exemption imposed on the occasion of the recognition of the benefit. 
Note: They do not fit the hypothesis provided for in item “a” of item I above: 
1 - transmission to the insurer in cases of theft, theft or total loss of the vehicle; 
2 - the transfer of the vehicle due to the death of the beneficiary; 
3 - fiduciary alienation in guarantee. 
4) If the interested party has a pending request for recognition of exemption for the acquisition of a new motor vehicle: 
1 - in any tax office in this State, the Tax Office that receives the new request must notify the interested party to present the cancellation of the previous request, under penalty of rejection; 
2 - with the tax authorities of another federated unit, you must present to the Tax Office where you are filing the new request a statement that you will prove, under the penalties of the law, the cancellation of the previous request, within 30 (thirty) days. 
5) To verify the validity periods of the documents, the date of the request protocol will be considered. 
6) Pursuant to Decree No. 58,897/2013, a person is considered to have:
1 - physical disability, one that presents complete or partial alteration of one or more segments of the body, causing impairment of physical function, presenting itself in the form of paraplegia, paraparesis, monoplegia, monoparesis, tetraplegia, tetraparesis, triplegia, triparesia, hemiplegia, hemiparesis, amputation or absence of a limb, cerebral palsy, limbs with congenital or acquired deformity, except for aesthetic deformities and those that do not produce difficulties in performing functions;
2 - visual impairment, one with visual acuity equal to or less than 20/200 (Snellen table) in the best eye, after the best correction, or visual field inferior to 20º, or simultaneous occurrence of both situations;
3 - mental deficiency, one that has significantly lower than average intellectual functioning, with manifestation before the age of eighteen and limitations associated with two or more areas of adaptive skills;
4 - autism, one who has autistic disorder or atypical autism.