They order AFIP not to collect the PAIS tax from a couple who are in Brazil to treat their daughter’s serious illness

In October 2019, in IB, a girl of only two years old at the time of the city of Tandil, diagnosis of metachromatic leukodystrophy, a serious and strange degenerative neurological disease that is currently incurable. In the absence of an effective medical procedure against this pathology, the minor was selected by the Children’s Hospital of Pittsburgh (in the United States) and by the laboratory of the Takeda Pharmaceutical Company for carry out an experimental treatment in an associated clinic in the Brazilian city of Porto Alegre. It was a unique opportunity and IB parents Laura and Gustavo did not hesitate to move to the neighboring country. since February 2020, even knowing the high costs associated with staying abroad.

Although the procedure is funded almost entirely by the institutions that chose the baby, the couple must bear other medical costs which, being in foreign currency, it is almost impossible for them to meet. This is why Laura decided to open an account at Bank of the Argentine Nation, in order to receive donations and thus to pay for the stay in Brazil. However, in the midst of their tough fight to save IB’s life, the couple faced another issue: The Federal Public Revenue Administration (AFIP) has started to apply to the savings bank the 35% withholding tax corresponding to the “PAIS tax” and the advance payment of 30% of the income tax..

It was then that Laura and Gustavo brought an amparo action against the tax agency headed by Mercedes Marcó del Pont and against Banco Nación so that they did not collect these taxes and justice gave them reason. On March 19, Federal Court No. 2 in the City of Azul in Buenos Aires ordered AFIP to refrain from making deductions for dollar expenses with the card until processing is complete.. Among the arguments, the couple demanded that the Argentinian state refrain from making withholdings on the consumptions made with the debit card, because they were expenses for health benefits.

The judges understood that the family group found in Brazil due to IB treatment “She is in a position of extreme vulnerability, unable to work given the care her attention demands and supporting herself with donations in order to provide the young girl with an experimental treatment that alleviates the serious illness that afflicts her.“.

In the resolution, the Azul court harshly questioned AFIP and Banco Nación. For the judges, “the attitude assumed by the defendants hurts, restricts and threatens, with arbitrariness and manifest illegality, the rights and guarantees recognized to the amparist “. In this sense, they argued that “the highlighted position lacks any reasonableness, because exposes him to an interminable course of administrative procedures in order to obtain the restitution of the money, which only makes it difficult for her daughter to continue receiving medical treatment in Brazil ”. “There is no doubt that this delay and the need to guarantee the IB’s right to health reveal the origin of the envisaged path,” they argued.

In the presentation, the parents argued that they had to cover various expenses, such as kinesiology, diapers, educational books, transportation, food and clothing, and that is why they were forced to open the account to receive donations.

Among other things, Laura and Gustavo argued that withholdings are applied to consumptions made in Brazil with the debit card, although these are expenses for health benefits, which are exempt. In fact, in the decision, the court endorsed this assertion. For this reason, the couple demanded that justice prevent them from proceeding with the detentions because if “you must wait for the amounts to be returned to you, irreparable damage would be configured“Since the money intended to support the treatment would run out.

“Beyond the fact that the expenses incurred are not directly intended to pay for the treatment, there is no doubt that the spirit which inspired the exceptions provided for by law 27541 and RG 4815 was to avoid hindering the therapies such as those practiced by the minor; especially taking into account the economic situation of a family which, depending on the donations, is not able to wait for the time the Administration is slow to return the money withheld», Reads the judgment.

According to his parents on Facebook, where they keep updates on the baby’s state of health, IB has had a few “chaotic weeks” due to health complications. However, he managed to move on and is now receiving daily therapy in the hospital. And for now, his parents are breathing a little more relieved too.

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