Senate authorizes IPTU reduction as an incentive for environmental preservation — Senado Notícias

The Senate approved the PEC of the IPTU Verde, to reduce the taxation of the taxpayer who adopts environmentally sustainable actions in his property. The Proposal for an Amendment to the Constitution (PEC) 13/2019, authored by Senator Plínio Valério (PSDB-AM), allows municipalities to reduce the value of the Urban Property and Territorial Tax (IPTU) to encourage the preservation of the environment and sustainability .

There were 70 favorable votes in the first round voting and 65 favorable votes in the second round voting. There were no votes against. The text now goes to vote in the Chamber of Deputies.

— I think we are having a great opportunity to collaborate with the future. The cost-effectiveness is clear: we profit, nature profits, the new generations profit. People giving monetary incentives, combining hunger with the desire to eat, as they say, could have very good effects. What is really wanted is to preserve the vegetation, part of it, a little of it or all of it. May people have an incentive to do what everyone wants to be done all over the world, which is to preserve the green, take care of the green, take care of the environment,” said Plínio Valério.

The rapporteur for the matter was Senator Eliziane Gama (Cidadania-MA). According to her, the changes will encourage the population to protect the environment, reduce deforestation and expand sustainable initiatives.

— PEC 13/2019 is extrafiscal in nature. Its purpose is to establish environmental criteria for reducing the IPTU rate, in order to encourage taxpayer-owners of urban property to adopt ecologically compatible behaviors with sustainability – summarized the rapporteur.

According to her, similar measures have already been adopted by the Federal District and the municipalities of Salvador (BA), Vila Velha (ES), São Carlos (SP), Araraquara (SP), Belo Horizonte (MG) and Curitiba (PR).

The approved text inserts, among the possibilities of differentiated IPTU rates to be charged from users, the use of rainwater, the reuse of served water, the local treatment of wastewater, the recharge of the aquifer, the use of green roofs, the degree of permeabilization of the soil and the use of renewable energy in the property. That is, each municipality will be able to decide whether or not to adopt these possibilities of the IPTU Verde. However, the approved text makes mandatory the non-incidence of the tax on a portion of the property covered by native vegetation and gives 180 days for the municipalities to institute this exemption for the maintenance of native vegetation.

Currently, the Federal Constitution allows the application of different IPTU rates depending on the location and use of the property. The objective of the PEC, as explained by the author, is to insert environmental responsibility criteria to differentiate the charge applied to the taxpayer who has this commitment.

Senators Esperidião Amin (PP-SC), Izalci Lucas (PSDB-DF) and Zenaide Maia (Pros-DF) praised and supported the project. For Izalci, the changes will “reward those who value the environment, reuse and sustainability”.

Incentive to sustainability

The initiative of the so-called green or ecological IPTU, which reduces the taxation of taxpayers who adopt environmentally sustainable actions on their property, has already been applied in some municipalities, but does not have express authorization from the Constitution. The expectation is that the initiative will guide the municipal legislator in the preparation of the Green IPTU and provide legal security in granting the incentive.

According to Plínio Valério, the inclusion of the regulation in the text of the Constitution will serve to draw attention to the issue and encourage municipalities to discount IPTU within their financial possibilities.


The rapporteur added new environmental criteria, in addition to those already expressed in the initial proposal, for the reduction of the rate. The first is the on-site treatment of wastewater, which would reduce the biological load to be released into water courses, even in treatment systems operated by concessionaires.

Aquifer recharge was also added as a rate reduction criterion. According to the senator, initiatives of this nature contribute to the reduction of urban floods, to the preservation of springs, as well as to the efficient maintenance of the water cycle of ecosystems.

Another criterion added to the list of those eligible for the benefit is green roofs. The rapporteur points out that its adoption promotes the reduction of the direct impact of rainwater on the circulation routes, reducing urban flooding, as well as reducing the thermal load of the building, generating more environmental comfort and energy efficiency of the air conditioning systems.

— It also contributes to increasing the photosynthetic cycle in urban areas and the consequent increase in carbon dioxide absorption, and increases the potential for evapotranspiration, reducing the impact of urban heat islands — Eliziane highlighted.

She also added an amendment to the text determining that the PEC will only enter into force 180 days after its publication.

Senado Agency (Reproduction authorized upon citation of Senado Senate)


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