Politics · Brazil · 1 hr ago
São Paulo updates procedures for IPVA exemptions and refunds
São Paulo has updated administrative rules for its vehicle property tax, known as IPVA, covering exemptions, payment waivers and refunds.
The changes are set out in a state rule published on October 16 that revises procedures dating from 2015.
Applications for tax immunity or exemptions must generally be filed through the state’s SIVEI online system, and one request can cover more than one vehicle if the required documents are included.
If an application is missing documents or does not meet a condition, the applicant normally has 30 days to fix the problem, with up to 60 days allowed in some cases.
For vehicles stolen or robbed in São Paulo, the state may automatically waive tax payments or process refunds; otherwise, owners can apply, and refunds are calculated in proportion to the time they lacked use of the vehicle.
The changes also update procedures for transport operators and other vehicle owners, while the revised rules are now in effect.
São Paulo updated procedures for IPVA tax immunity, exemptions, payment waivers and refunds through State Revenue Ordinance 49/2026.
The ordinance was published on 16 October 2026 and amends rules established in 2015.
It expands use of the state’s SIVEI vehicle system for applications and allows some cases to be processed automatically.
Applicants generally have 30 days to address missing documents or unmet requirements, with extensions of up to 60 days possible in specific cases.
The rules also update documentation for exemptions involving certain passenger buses and set procedures for proportional refunds after vehicle theft or robbery.
- Who
- São Paulo’s State Finance and Planning Secretariat updated the procedures. The rules affect vehicle owners and applicants for tax benefits.
- What
- Ordinance 49/2026 revises procedures for IPVA immunity, exemptions, payment waivers and refunds.
- When
- Published on 16 October 2026. It was signed on 15 October.
- Where
- São Paulo state, Brazil.
- Why
- The ordinance updates administrative procedures for applications, document submission, decisions and refunds.
This story does not have two clearly opposing sides.
The Subsecretariat of State Revenue signed Ordinance 49/2026.
The ordinance was published in São Paulo’s Official State Gazette and took effect.
- Ordinance
- SRE 49/2026
- Publication date
- 16 October 2026
- Application system
- SIVEI
- Standard document-completion period
- 30 days
- Possible extended period
- Up to 60 days
- Refund calculation
- One-twelfth of the tax per month of deprivation of vehicle rights
3 sources
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