A special committee of the Chamber of Deputies approved, this Tuesday (18), a project that expands the list of vehicles exempt from IPVA. The Proposed Amendment to the Constitution (PEC), which grants tax immunity to land-based automobiles that have been manufactured for 20 years or more, such as passenger cars, pickup trucks and mixed vehicles, now goes for analysis, in two rounds, to the Plenary of the Chamber of Deputies.
Under the proposal, states are prohibited from charging tax on these models, a practice already adopted in part of the country, but still absent in states such as Minas Gerais, Pernambuco, Tocantins, Alagoas and Santa Catarina. Author of the PEC, senator Cleitinho (Republicanos-MG) states that the objective is to standardize the treatment given to old vehicles.
Rapporteur on the committee, deputy Euclydes Pettersen (Republicanos-MG) also defended the harmonization of rules. According to him, the change “standardizes the IPVA exemption for old cars, already adopted by several states, avoiding differences in tax collection”. The exemption, however, does not cover minibuses, buses, trailers and semi-trailers.
Continues after advertising
The discussion takes place amid the broader debate on the tax system, after the reform approved by Congress expanded the IPVA charge for air and water vehicles, maintaining immunity for tractors, agricultural machinery and fishing boats.
Today, the Federal Constitution exempts agricultural aircraft and operators certified for air services to third parties from IPVA; vessels from companies authorized for water transport; people or companies that practice industrial, artisanal, scientific or subsistence fishing; mobile platforms in territorial waters and exclusive economic zones for economic purposes (oil and gas); and tractors and agricultural machinery.
