It was published in the Official Gazette of city Paracambi (RJ), in the last week, the Complementary Law No. 1.662, authored by councilor Fernando José Gomes Gonçalves (União Brasil), which grants discount on IPTU (Urban Property and Territorial Tax) for properties that use photovoltaic systems, called IPTU Solar.
The discount will be available upon effective installation of the modules and their proper use for consumption in properties, as well as after due verification by the Municipal Executive Branch.
Gradual percentages are defined, depending on the relevance of each practice, ranging from 1% to 5%, with cumulative discounts applied to each measure implemented in the property, and limited to a ceiling, which may reach 20%.
The reduction offered in IPTU is applied during the year of its validity, after which the incentive ends, or needs to be renewed, with a new application to join the program.
According to the document, the Municipal Executive Branch will regulate, establish the forms of calculation, credit, deadline and conversion table, provided for in this Law.
How to register?
The taxpayer must register in the city hall's Active Debt sector and, after verification by the Executive Branch regarding the installation of the plates and the start of consumption of the energy generated, the amount referring to the savings in electrical energy and the consequent accumulation credit regarding IPTU discounts.
In order for individuals to join the program, they must present ID, CPF, proof of residence, IPTU booklet and signed contract for the installation of photovoltaic panels, duly registered with a notary.
For legal entities, the documents are: CNPJ Card, Municipal Physical Negative Certificates, Social Contract and Last Contract Amendment, or Consolidated Social Contract, and Operating License, as well as the contract signed for the installation of the system.
Law approval process
A Fenattech Engineering, a solar energy company from Paracambi, together with the Pereira Associados office, pleaded for three years for the approval of the bill that encouraged people and companies that had photovoltaic systems to have a discount on IPTU.
Via councilor Fernando José Gomes Gonçalves, the draft of the project was delivered at the beginning of December 2022 for consideration, and was then filed with the City Council. On January 10, 2023, it was published in the municipality's Official Gazette.