IPTU exemption: See how to get it

Discover all the main details about the IPTU exemption here!

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The IPTU exemption is a benefit that can represent significant financial relief for many people. 

Therefore, understanding the rules and procedures for requesting this exemption can be essential to guarantee this discount and reduce household expenses.

Keep reading and find out how to get it!

What is IPTU?

isenção do IPTU
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IPTU is a tax that all people who own properties in urban areas must pay to city halls. This tax is mandatory and is based on properties and land located in urban regions. Payment is annual and mandatory, with the possibility of paying in installments throughout the year. 

The IPTU value is calculated based on the market value of the property, determined by the local city hall, taking into account factors such as location, built area, construction standard and other aspects that end up influencing the market value of the property.

Esse imposto é de responsabilidade do proprietário do imóvel, mas em alguns casos, como em contratos de aluguel, o locatário pode ser responsável pelo pagamento, de acordo com as cláusulas estabelecidas no contrato. O não pagamento do IPTU pode acarretar em multas, juros e até mesmo a execução fiscal do imóvel. 

Therefore, it is essential that owners or those responsible for payment are aware of due dates and proceed with the appropriate payment of this mandatory municipal tax.

Exemption from IPTU or Immunity

The difference between IPTU exemption and immunity lies in the fact that immunity is a constitutional provision that exempts certain institutions from paying the tax. 

The exemption is granted according to criteria established by municipal legislation.

Some institutions, such as social workers and public administration entities, have immunity from IPTU. 

However, the exemption can be applied to properties built predominantly for low or medium standard residences, as long as they meet the criteria established by municipal legislation.

Who is entitled to IPTU exemption?

To request exemption from IPTU, it is necessary to comply with a series of specific requirements, which may vary according to the legislation of each municipality. 

In general, requirements can be:

  • To be retiree, pensioner or receive a monthly income for life;
  • Have a serious chronic illness or disability.
  • Low-income person.
  • Own only one property in the city where you request the exemption;
  • Use the property as your own residence;
  • Present proof of income and property documentation.

How to request exemption from IPTU?

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Here is a guide to help you and make the procedure easier:

System access:

First, check if the benefit is available in your city and if you meet the necessary requirements. It's a good idea to confirm this on the gov.br website or even by calling city hall.

  1. Acesse o Sistema de Isenção de Aposentados (SIIA) em caso de aposentados e preencha o requerimento eletrônico. O gov.br em caso de pessoas de baixa renda. E em caso de doença crônica ou doença, é necessário atestado e laudo médico.

Required Documentation:

  1. Prepare the following documents in digital format (maximum size of 3 Mb each):
  • Proof of CPF registration status;
  • IRPF Refund Consultation;
  • INSS statement or other social security body;
  • Document proving ownership of the property;
  • Plan or sketch of the property.

Deadline for Submitting the Request:

3. The request must be submitted by the last business day of the year in which the triggering event occurred.

Result and Processing:

4. The result of the request will (probably) be published in the Official Gazette of the City of São Paulo, confirm when it is answered. If accepted, the exemption may be partial or total. In case of disagreement, it is possible to file an exemption request through an administrative process.

Service:

5. The service can be provided in person, by prior appointment, in various city hall units. It is also possible to access remote service through Portal SP 156.

Conclusion

The IPTU exemption can represent significant savings for many families, especially those in a situation of financial vulnerability. 

Understanding the criteria and procedures for requesting this exemption is essential to guarantee this benefit and alleviate household expenses. 

Make sure to check municipal legislation and gather all the necessary documentation to make the IPTU exemption request within the deadline established by the city hall!

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Bruna Cezario
Bruna Cezario
Digital content writer since 2019, I currently live in France, I have a degree in Administration from the University of São Paulo, passionate about travel, digital marketing and news. It is truly a pleasure to help you understand more about these subjects!