EN 
PT_BR 
The governor of São Paulo, Tarcísio de Freitas (Republicans), this week signed 11 decrees granting exemption, reduction of the calculation base, credit granted or deferral of ICMS in various segments of the state's productive sectors until December 31, 2024.
Among the determinations, the Decree No. 67,521/2023 provides for the ICMS exemption for micro and mini electrical energy generators and other types of GD (distributed generation), including shared and remote self-consumption, as well as for photovoltaic generating plants with installed power of up to 5 MW.
With the ICMS exemption for the production chain and distributed generation, the state foresees a impact of R$ 850 million in tax collections, but which can be offset by revenue gains resulting from the promotion of decrees, which can boost these activities.
“We are pulling all available levers to promote development in the state. Our journey will be towards promoting the reindustrialization of the state and promoting the competitiveness of São Paulo's industry”, declared Tarcísio during the signing of the decrees.
It is worth highlighting the work of state deputy Castelo Branco, in defending the exemption from ICMS due to the request made by the MSL (Associação Movimento Solar Livre), and soon after the inauguration of the new governor, he articulated the text proposed for exemption from ICMS via decree. in consumer energy credits was effective.
For Hewerton Martins, president of the MSL, “this is a victory for the joint work of the associated members of the MSL in the state of São Paulo, who together sought to articulate the political bases and legal tax support for implementation now in the form of a decree. A benefit that generates employment and development for the state of São Paulo.”
4 Responses
Luis, I noticed the same thing.
This country is a shame. The conflict of interests can only be resolved legally and rarely in favor of the consumer.
I did work as a photovoltaic integrator and I have no way of justifying this charge from the concessionaire to my client.
I was taxed anyway, is this correct?
strange, because cpfl just charged ICMS on tusd even for those who have a photovoltaic system installed
Hello friend. I have the same fight with CPFL. In fact, my understanding is that the ICMS should be zeroed even without any new decree, since both TE and TUSD energy are zeroed for those who have solar energy generation. Therefore, if the taxable event is zero, the tax must be zero as well. In fact, this happens with TE energy. The ICMS is generated and then reset.