Defasagem na planta genérica de valores imobiliários e impactos na arrecadação do Imposto Predial e Territorial Urbano no município de Fortaleza

Abstract

The study proposes an investigation of the impact of the lag in the update of the Generic Real Estate Values Plan (PGVI) for calculating the Property Tax and Urban Territorial Tax (IPTU) on the municipal tax collection. PGVI, which is the basis for calculating the IPTU, associated with a structured and updated real estate register and the maintenance of an urban values observatory, serves what is called “the three pillars for real estate taxation”. In Fortaleza, these elements coexist, however, the lag in PGVI, which was established in the law of 2003 and corrected in 2013, does not portray the changes that occurred in the city and its real estate valuation. For the analysis, the values used in the ITBI, which is more current, were compared with the IPTU calculation base. Such a lag impacts the collection of IPTU and produces inequities in taxation. Specifically, the results obtained showed that the valuation level of PGVI in Fortaleza is estimated at 22.19% of the market value, well below that recommended by ministerial decree nº 511/2009, which guides the minimum valuation level around 70 %. Maintaining the current tax policy and updating the PGVI to the level recommended by the ordinance, it is estimated an increase in potential collection of 365.41%, based on the amount launched in the IPTU of 2019. Finally, it is suggested the adoption public policies that optimize progressivity so that the remaining inequities are mitigated, promoting fiscal justice to the citizens of Fortaleza.