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Historic Court Ruling Ends Improper Tax Benefit and Puts iFood at the Center of a New Wave of Tax Collections in the Country
In August 2025, the Federal Regional Court of the 3rd Region (TRF-3) ruled that iFood should refund nearly R$ 1 billion in federal taxes to the Federal Revenue Service. This decision recognized the irregular use of tax exemptions in the Emergency Program for the Resumption of the Events Sector (Perse) and marked a turning point in Brazilian tax policy.
As a result, the episode became a symbol of heightened oversight and opened the door for new collections against large companies that have used benefits improperly.
Court Confirms Collection and Accelerates Billion-Dollar Refund
The TRF-3 understood that iFood did not meet the activities outlined by the Perse since May 2023, when the government limited the program’s scope. Nevertheless, the company continued to use the exemptions until 2024, supported by judicial injunctions that delayed tax collection.
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In light of the final decision, iFood settled the amounts owed between September and October 2025, in a scheduled and planned manner. The company stated that it keeps all tax obligations up to date and that the amounts were already provisioned in its balance sheet, avoiding any operational impact.
The Federal Revenue Service highlighted that the misuse of the program caused a loss exceeding R$ 900 million. Thus, the agency classified the case as a clear example of the improper use of tax benefits and emphasized that the collection strengthens tax justice.
Significant Growth During the Pandemic Reinforced Decision
While various sectors suffered significant losses, iFood expanded its revenues at an accelerated pace. According to data from the Federal Revenue Service, monthly revenue increased from R$ 236 million in March 2020 to R$ 1.2 billion in December 2024.
Thus, the numbers proved that the company was not part of the vulnerable group for which the Perse had been created. Therefore, auditors understood that the benefit was used improperly, as the company grew during the public health crisis.
End of the Perse and Review of Tax Waivers
The Perse was created in 2021 to aid event and tourism companies impacted by the pandemic. However, over the years, the program came under criticism.
In April 2025, President Luiz Inácio Lula da Silva ended the program after reaching the cap of R$ 15 billion in tax waivers. This measure was part of the effort to achieve zero fiscal deficit and reduce tax expenditures.
The Minister of Finance, Fernando Haddad, classified the Perse as “poorly designed and fiscally unsustainable.” He stated that the decision involving iFood marks the beginning of a new phase of tax transparency.
The National Treasury Attorney Raquel Mendes declared that iFood was the largest beneficiary of the Perse and that the excessive use of the incentive quickly exhausted the fiscal limit. According to her, the billion-dollar payment will not reopen the program nor allow new enrollments.
iFood’s Reaction and Immediate Economic Impact
In response, iFood reported that it halted the use of the benefit in January 2025. The company emphasized that the amounts paid were already set aside in cash, which prevented losses in operations.
Furthermore, the payment helped the government reinforce tax collection and advance toward the goal of fiscal balance. This action became even more relevant after Congress rejected Provisional Measure 1303, which foresaw increased taxes and cuts in public spending.
As such, experts believe that the decision sets a precedent for new reviews. The Revenue Service will now be able to investigate companies that used undue exemptions and recover billions for public coffers.
A New Milestone in Brazilian Fiscal Policy
For Minister Fernando Haddad, the episode “represents a turning point in the relationship between businesses and government.” He explained that the country needs to reformulate incentive policies and ensure that programs have control and transparency.
Thus, the case of iFood reflects a structural change in tax policy. It shows that the State will not tolerate the improper use of benefits and will seek to recover every amount granted irregularly.
However, in light of this new scenario, how many companies will still be charged after the thorough review of pandemic tax incentives?
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