The Complementary Law Project (PLP) 11/21 creates the Tax on the Ownership of Aircraft and Vessels (Ipae), levied on the ownership of goods of this type on January 1st of each year.
According to the text, which is being discussed in the Chamber of Deputies, the tax rate is 1% on the value of the good, and must be collected by the last working day of February of each year.
Ipae will not focus on:
- Aircraft or vessel used in public transport, with a capacity of more than 32 engers or cargo;
- non-self-propelled aircraft or vessels;
- vessels used in artisanal fishing;
- aircraft and vessels used in scientific research; and
- oil exploration platforms.
Author of the bill, Deputy Severino Pessoa (Republicans-AL) recalls that the Federal Supreme Court (STF), in recent judgments (RREE 134.509/AM, 255.111/SP and 379.572/RJ), has been confirming the interpretation of the incidence of the Tax on Motor Vehicle Ownership (IPVA) only on terrestrial motor vehicles.
According to Pessoa, the decision is based, among other reasons, on the fact that the IPVA replaces the Single Road Tax, which was charged only on land motor vehicles.
“Even if there is no unanimity in relation to the arguments presented, this understanding of the STF prevents the collection of IPVA on aircraft and vessels. Our intention is to tax the ownership of luxury goods, used by citizens located in the upper income classes, with high contributory capacity”, says the author.
Source: Chamber News Agency
