According to the rapporteur of the proposal, Deputy Orlando Silva (PCdoB-SP), who has been Minister of Sport, the change offers greater legal certainty and predictability for sponsors
A approved a bill that makes tax incentives permanent for individuals and companies that fund sports projects. The measure, which now follows for Senate Analysis, changes a. The approved text raises the percentage of income tax deduction for donations. For individuals, the deduction rises from 6% to 7%. For companies, the rebate goes from 2% to 3%, and may reach 4% if resources are intended for social inclusion projects in vulnerable communities. These incentives, they even expand both ICMS and ISS, which are taxes on goods and services and this at both federal and state and municipal levels.
Currently, the law that grants these benefits is valid until 2027. The new project removes this deadline, giving permanent character to the incentive policy. According to the rapporteur of the proposal, Deputy Orlando Silva (PCdoB-SP), who has been Minister of Sport, the change offers greater legal certainty and predictability for sponsors. The proposal also prohibits that encouraged resources are used to pay salaries to professional athletes or to benefit companies and people linked to sponsors. Since its inception in 2007, the Sport Incentive Law has already moved about R $ 6 billion and 1 billion only in 2024. After the Senate is processed, the bill will need the presidential sanction to come into force.
