Parliament approved this Friday, April 17th, in a final global vote, the legislative authorization for the Government to change the IUC payment model in 2027 and 2028, so that delivery can now be made on fixed dates for all taxpayers.
Chega, PCP, BE and PAN abstained. The favorable votes of the other benches guaranteed the approval of the changes (PSD, CDS-PP, PS, Livre and JPP).
The proposal gives the Government 180 days to change the Single Circulation Tax Code (IUC) in order to change the delivery dates for this tax from 2027.
According to the legislative text, car owners will now pay IUC on fixed dates, instead of doing so in the month in which the vehicle is registered.
The payment months will, however, be different in 2027 and 2028. Next year there will be a transitional period (with a calendar that will only apply for one year) and, from 2028, the definitive format will be in force (with a different calendar).
According to the initiative, from 2028, the IUC will be paid by the end of April if it is up to 100 euros.
If it is greater than R$100 and equal to or less than R$500, it is paid in two installments, in April and October. If it is higher, it is delivered in April, July and October.
In 2027, in the transitional year, the tax will be paid “in a single installment, during the month of October” if the tax is equal to or less than 500 euros.
In other cases, it is delivered “in two installments, during the months of July and October”, without prejudice to “the option for full payment in the month of July”.
The objective of the transition rule is to avoid situations in which taxpayers would have to pay the IPVA for 2026 and 2027 in a short period of time.
In the explanation of the reasons for the legislative change, the Government explained that the transitional rule for 2027 “ensures the fiscal neutrality of the measure” and opens up the “possibility for the taxpayer to request the annulment of the IUC assessment for the year 2027 in cases where the registration of a vehicle in categories A, B, C, D or E is canceled during that year and before the anniversary date of the registration”.
The diploma states that “the tax period [do IUC] corresponds to the calendar year, with the exception of the year of the vehicle’s license plate or registration in national territory, in which this period begins on the date of the plate or registration and ends on December 31 of the respective year”.
In the year of registration or registration, there is an exemption from IUC “in proportion to the number of full months that have elapsed from January 1st to the date of registration or registration”.
The delivery of the taxed person to the State has “as a reference the global amount of the annual tax settlement by a taxpayer”, the legislation also provides.
In 2026, the current IUC payment rules come into force, on the anniversary of the car’s registration.
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