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Chamber of Deputies Approves Constitutional IPVA Exemption for Vehicles 20 Years and Older

The measure now awaits congressional promulgation to establish a uniform national rule barring states from taxing qualifying older cars.

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Câmara aprova isenção de IPVA para veículos com mais de 20 anos
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Overview

  • Lawmakers passed PEC 72/23 in two rounds by wide margins, with a 412–4 vote in the first round and 397–3 in the second.
  • The amendment grants constitutional tax immunity to passenger cars, pickups and mixed-use terrestrial vehicles with 20 or more years of manufacture.
  • The rule excludes microbuses, buses, trailers and semitrailers from the exemption.
  • As a constitutional amendment, it does not require presidential sanction and proceeds directly to promulgation by the National Congress.
  • The change aligns national policy with practices already adopted in some states and is expected to most affect Minas Gerais, Pernambuco, Tocantins, Alagoas and Santa Catarina.