Some municipalities have enacted laws to grant tax incentives on sustainable construction. In most cases, the benefits represent a reduction in the Tax on Urban Properties (IPTU), but the parameters adopted vary significantly. In the case of the municipality of São Carlos in the state of São Paulo (Municipal Law No. 13,692/2005), a reduction on the tax rate is granted if the building has trees in front or has permeable areas. In other cases, several measures lead to different reduction percentages. These measures include: (i) adoption of systems to capture rainwater; (ii) use of recycled water; (iii) implementation of solar power units; and (iv) construction with sustainable materials. These are implemented in the municipality of Seropédica in the state of Rio de Janeiro (Municipal Law No. 526/2014).
In other cases, obtaining an environmental efficiency certificate can result in a preferential evaluation during a municipality’s new building construction licensing procedure. This is the case in the cities of Rio de Janeiro under “Qualiverde” (Municipal Decree No. 35,745/2012) and of Campinas in the state of São Paulo (Municipal Supplementary Law No. 49/2013 and Municipal Decree No. 18.306/2014), where the holder of the “Selo S” will also be entitled to receive licensing fee discounts.
At the federal level, Law 12,536/2013 recently amended the Cities Ordinance Law (Law No. 10,257/2001) to promote the use of environmentally friendly operational systems, construction standards and technologies in urban buildings. The new law also allows municipalities to create incentives for the adoption of sustainable practices in the construction or renovation of buildings within their territories. Federal Law No. 10,257/01 (City’s Ordinance Law), the basic policy on the use of urban land, is a guideline for municipalities when enacting master plans.
Still at the federal level, Law No. 14.300/22, which establishes the Legal Framework for Micro and Mini-Generation of Energy, provides direct advantages for generators of energy from renewable and decentralized sources.