Business people, including Individual Microentrepreneurs, can compare new cars or motorcycles with up to a 30% discount. The benefit is a way to encourage a company’s activities, such as cargo transport.
The purchase modality is through direct sales – a negotiation between the manufacturer and the entrepreneurs without the intermediation of third parties.
To buy the vehicles, those interested must arrive at the dealership and request a conversation with a direct sales representative, i.e., someone who speaks on behalf of the automaker.
As the modality aims to promote business, the car stays in the name of the legal entity and not the individual.
The legislation regulating the practice states that the car is not primarily for personal use.
Read the rules of direct selling:
- ownership – you cannot sell the vehicle for 12 months;
- sale – as the car was bought by the CNPJ (Cadastro Nacional de Pessoa Jurídica), it needs to pay tax for depreciation if it is sold;
- discount – it does not necessarily reach 30%; this is the maximum value. It varies depending on the dealership and the vehicle model offered;
- documentation – the entrepreneur needs to present his CNPJ proof. Other documents may be requested;
- time of receipt – this is longer than when the dealership buys the product because the deadline is that of the assembler.
When the entrepreneur decides to sell the car, he or she will have to pay a tax referring to the material good’s depreciation (monetary devaluation). Depending on this, the cost may exceed the discount obtained with the purchase.
The accountant Samyra Motta, from Fiscal Sem Prejuízo, evaluates that long-term expenses must also be considered when acquiring a car or a motorcycle. “Planning is also the key to the business,” said the expert.
Motta says it is essential to separate individuals and companies when purchasing.
She points out that the primary objective of the vehicle purchased is to be used for company activities.
The professional defines the benefit as an excellent opportunity for an entrepreneur to boost his business.
The discount comes through tax exemption from direct sales. The brands that offer the modality are:
- Fiat;
- Chevrolet;
- Volkswagen;
- Honda;
- Renault;
- Caoa Cherry;
- Mitsubishi;
- Nissan;
- Citroen;
- BMW;
- Mercedes-Benz.
In addition to business people, rural producers and people with disabilities can take advantage of the direct purchase of automobiles.
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