Pessoas portadoras de câncer (neoplasia maligna) estão isentas do Imposto de Renda relativo aos rendimentos de aposentadoria, e pensão, inclusive as complementações.
Mesmo os rendimentos de aposentadoria ou pensão recebidas acumuladamente não sofrem tributação, ficando isenta a pessoa acometida de câncer que recebeu os referidos rendimentos.
A isenção do Imposto é devida mesmo quando a doença tenha sido identificada após a aposentadoria.
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