isento

Isento is a Portuguese adjective meaning not subject to or exempt from a tax, duty, or obligation. It describes a person, entity, or item that is legally freed from paying a particular levy or from fulfilling a given requirement. The feminine form is isenta, and the plural forms are isentos (masculine) and isentas (feminine). The noun corresponding to the concept is isenção (exemption).

In tax and public finance, isento is used to indicate a temporary or permanent exemption from payment. Tax regimes commonly grant isenção to individuals or activities under defined conditions, such as low income, disability, age, charitable status, or specific economic activities. Languages and legal frameworks differentiate between an isento status and a formal isenção certificate or ruling. The term can also apply to goods or services that are not taxed or charged a reduced rate within a given system, for example in discussions of VAT or other duties.

In Brazil, for example, a person may be declared isento from income tax (Imposto de Renda) under certain conditions, while goods or services may be described as isentos of taxes in particular regimes. In Portugal and other Portuguese-speaking countries, the concept appears in reference to various tax exemptions or VAT (IVA) exemptions and other duties. The exact rules and eligible categories vary by jurisdiction and tax year.

See also: isenção, imunidade tributária, exenção.