In addition, Rota 2030 provides for the deduction in Corporate Income Tax (IRPJ) due to the Social Contribution on Net Income (CSLL) from 10% to 12% of the amount invested by companies in research and development.
It also allows discounts of up to two percentage points in the Industrialized Products Tax (IPI) for manufacturers that exceed targets set to improve energy efficiency (reduction of fuel consumption and emission of pollutants) and car safety.
To qualify for the incentives, the automaker must adhere to the terms of Rota 2030.
For the accounts of the Federal Revenue, only Rota 2030 will represent a waiver of R$ 2,1 billion to the treasury coffers.
Rota 2030 should have come into force in January, replacing Inovar-Auto, which lasted five years and ended in December last year. But disagreements between the Ministries of Finance and Industry and Commerce have delayed their formulation.