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The motor vehicle property tax (IPVA) consists of an annual tax at the state and district levels.
The calculation of this tax must take into account the market value of the cars, therefore the rate to be paid by the owners should be on average 3% of the price of the car.
Although the IPVA is the responsibility of each state, it is quite common that, in the case of the used vehicle, the basis for the calculation of the IPVA is equivalent to the average price practiced in the market at the end of the year prior to collection, that is, the IPVA 2021 will be based on the market value in 2020.
To define the fees to be paid, a search is carried out in specialized publications and, alternatively, in the resellers network, finally, the quote is made by the Fundación Instituto de Pesquisa Econmicas (Fipe).
It is worth mentioning that the zero car has as reference the value present on the invoice.
On the other hand, old vehicles imported directly by the consumer, apply as a calculation basis, the price indicated in the document or customs clearance, in addition to the addition of other taxes and charges, although they have not yet been collected by the importer.
Collection destination
Of the amount collected by IPVA, 20% goes to the Fund for the Maintenance and Development of Basic Education and Appreciation of Education Professionals (Fundeb), the balance is distributed, so 50% goes to the State and the rest to the municipality where the vehicle is registered.
Emphasizing that state participation is part of the annual budget, in this sense, it is intended for the various areas of activity of the state, such as health, education, public security and infrastructure.
Observe the situation of the states that have already positioned themselves with respect to the IPVA 2021;
Acre
The Government of Acre, through the Secretary of State Finance (Sefaz), established the payment dates for the IPVA 2021 for state vehicles, allowing the download in a single installment to guarantee a discount of 10%.
According to the published calendar, the expiration of the single installment and the first installment must be in the month of the month, starting on January 29, according to the final registration number.
Ordinance No. 342, of December 9, 2020, provides for the granting of a discount with the tables of vehicle values, as well as the terms.
The text published in the Official State Gazette determines that the IPVA will be paid in a single installment or in three equal and successive monthly installments.
To pay the tax, the holder must issue the State Collection Document (DAE) through the website: www.detran.ac.gov.br, or collect it at the IPVA Tax Office, located at the facilities of the Department of State of Transit (Detran), as well as in the Sefaz branches in each municipality.
Bay
State taxpayers are expected to pay, in 2021, approximately 3.2% less in the value of the IPVA.
The most significant reduction is directed at automobiles with a percentage of 5%, according to Governor Rui Costa.
In the case of public services, there was a 4.7% decrease, that of buses and minibuses will be 2.7%, while trucks will have to pay 1.8% less and motorcycles 1.7% .
The table offers discounts for taxpayers who pay the tax in advance, and the final term to pay the tax is 10% in a single installment until February 10.
However, there is also the option of payment with a 5% discount for those who pay the total amount of the tax on the due date of the first of the three standard tax installments, in this case, the payment date will vary depending on end plate number.
Ceara
The Legislative Assembly of Ceará approved the State Government Bill that grants exemption from IPVA 2021 for school transport, in addition to promoting a reduction from 3% to 1% of the same tax rate directed to driving schools accredited in Detran. EC.
The PL also aims to offer discounts of up to 10% in the payment of the single IPVA fee, for people who participate in Sua Nota Tem Valor, a program developed by the Department of the Treasury to encourage consumers to request the CPF number on the invoice. at the time of purchase.
Although it has presented the planning for the respective tax, the State has not yet published the payment schedule.
Holy Spirit
The Government of the State of Espírito Santo, through the Ministry of Finance, published the IPVA 2021 expiration schedule.
In it, you can see that the one-time or first installment of the light vehicle tax will expire in April 2021, regardless of the final registration number.
On the other hand, the expiration schedule for heavy vehicles will begin in March, for plates with completion 1 or 2.
In the opportunity, taxpayers who make the payment in a single installment until the due date, will have a 5% discount, in addition, owners of light vehicles may install the IPVA up to four times, already in the situation of heavy vehicles , the Installment payments can be made up to two times.
Hours for cars, trucks, utility vehicles, motorcycles, mopeds and motorhomes:
Hours for trucks, buses and minibuses:
Minas Gerais
The Government of the State of Minas Gerais is also one of those that has already released information on IPVA 2021.
According to the Undersecretary of State Finance, Osvaldo Lage Scavazza, accompanied by the Superintendent of Collection and Tax Information, Leônidas Torres Marques, they presented the payment dates for the IPVA MG 2021, as well as the discount conditions.
Scavazza reported that the collection expectation with IPVA 2021 is R $ 6.33 billion, while the average value of the state tax is R $ 612.54.
Payments in the state begin on January 18 and end on March 24.
The amount can still be paid in up to three installments, provided that the minimum installment is R $ 150.00.
The taxpayer who chooses to pay the IPVA MG 2021 in cash, will receive a 3% discount, which will also be directed to taxpayers who have paid all the obligations equivalent to the vehicle in time in 2019 and 2020.
This benefit is known as “Bom Pagador” and is applied automatically in the tax calculation.
by
The Pará Secretary of State for Finance has already made the IPVA advance available, allowing the advance to be made by issuing a guide on the SEFA website, ensuring the following discounts:
- 15% if the taxpayer has not suffered fines in the last two years;
- 10% if the taxpayer has not had fines in the last fiscal year; and
- 5% in other situations.
However, the official state calendar has yet to be released.
State
Decree No. 49,910, of December 11, 2020, establishes in the State of Pernambuco, the values and terms related to the IPVA for vehicles used in 2021.
In addition, owners who pay the tax in a single installment will receive a 7% discount.
Rio de Janeiro
The State of Rio de Janeiro has also set the payment dates for IPVA 2021, allowing taxpayers to choose to settle the single installment, within the expected period, guaranteeing a 3% discount on the amount of the tax.
According to the calendar, the first full payment and the first installment will be made on January 21, 2021, for vehicles with end plate 0.
However, if the owners choose to pay in installments, the payment without discount will be authorized up to three times, depending on the final plate number.
Rio Grande do Sul
Vehicle owners in the state of Rio Grande do Sul are already authorized to pay IPVA 2021 with a discount, since last Wednesday 16.
The prepayment until December 30, can ensure even more savings for the citizen, considering that they will be contemplated with a 3% discount and will continue to have the value of the Standard Fiscal Unit (UPF / RS) at 2020 levels, meanwhile, there will be a value update at the end of the year, estimated at 3.54%.
That is, when making the advance in December, together with the sum of all the maximum discounts available, it is possible to obtain a reduction of 25.05% on the total value of the IPVA.
In the case of taxpayers who choose to pay in installments, they will also receive a discount, provided that they pay the first installment until January 29, guaranteeing a 3% discount.
The next two installments must be paid before February 26, with a 2% discount, and on March 31, with a 1% discount.
Saint Paul
The IPVA payment schedule in the State of São Paulo has not yet been published, however, the download in a single installment must be kept within the 3% discount range.
By Laura Alvarenga
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