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The Approval of the Amendment that Eliminates IPVA Payment for Vehicles Manufactured More Than Two Decades Ago Redefines Fiscal Rules in the Country and Standardizes State Tax Collection, While Economic Sectors Calculate Possible Impacts and States Assess Revenue Losses Due to the Exclusion of Categories Such as Microbuses, Buses, Trailers, and Semitrailers.
The Chamber of Deputies approved a change considered historic in tax legislation by validating the Proposed Amendment to the Constitution that guarantees full IPVA exemption for vehicles older than 20 years. The information was disclosed by the Chamber’s portal, which highlighted the progress of the Amendment after it had already passed through the Senate. Now, the text goes to presidential promulgation by President Lula, the last step before taking effect officially.
The Amendment 72/23 was approved in two rounds, and the numbers demonstrate broad acceptance in the plenary. In the first round, there were 412 votes in favor and only four against. In the second round, the proposal received support from 397 deputies, while three voted against the project. The exemption will apply to passenger cars, pickup trucks, and mixed vehicles, definitively eliminating the annual tax charge for models that have already exceeded two decades of use.
Who Is In and Who Is Out of the New Exemption
Despite its broad reach, the new rule does not cover all vehicle categories, which has generated questions and debates since the beginning of the legislative process. According to the text approved by Congress, the following vehicles are excluded from tax immunity, even if they are over 20 years old:
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- Microbuses
- Buses
- Trailers
- Semitrailers
These models will continue to be required to pay IPVA, regardless of age. The technical justification is that these categories have a greater structural impact on public roads and usually represent commercial activity, which changes the fiscal logic applied to passenger cars and pickup trucks.
See How the Amendment Creates a National Rule for IPVA
Currently, the IPVA exemption for classic cars is already applied in several states, but in a non-standardized manner. Some federative units grant the benefit starting at 15 years, while others maintain the tax charge until state legislation dictates otherwise. With the approval of the Amendment, a national standardization is born, eliminating discrepancies and creating a unified rule for the entire country.
The rapporteur of the proposal in the Chamber, Deputy Euclydes Pettersen (Republicans-MG), stated that the measure “corrects historical asymmetries and avoids distortions in tax collection between neighboring states.” As the parliamentarian highlighted, states like Minas Gerais, Pernambuco, Tocantins, Alagoas, and Santa Catarina have not yet applied the exemption for vehicles older than 20 years, which is expected to have a direct impact on local revenue after presidential promulgation.
Although the text simplifies the lives of owners of classic vehicles, experts point out that the measure may have a financial impact on public coffers, especially in states that rely more on IPVA revenues. However, supporters of the proposal argue that the number of classic vehicles is not large enough to cause a significant deficit, as many of these models already receive progressive discounts or have low circulation.
What Changes for the Driver and When It Starts to Take Effect
With the promulgation by President Lula, the change will become part of the Federal Constitution and is expected to take effect in the next year’s tax collection calendar, depending only on the adaptation of each State Department of Finance. Owners of passenger cars, mixed vehicles, and pickup trucks manufactured up to 2005 or earlier are already automatically included in the new rule.
The expectation is that the measure will reduce noncompliance and encourage the regularization of classic vehicles that have lapsed documentation. Experts also cite possible positive effects in the used car market, as models with two decades of circulation may gain value due to the reduced annual cost of keeping them licensed.
With the total exemption approved and the exclusion of microbuses, buses, trailers, and semitrailers, do you believe that the measure brings more benefits to drivers or risks to state finances?
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