IPTU in sight is more worth it and must be programmed in advance

The IPTU (Imposto Predial e Territorial Urbano) for 2022 on properties in the capital of São Paulo begins to expire on February 1st and can reach the taxpayer with the corrected value of up to 10%.

Law passed by the City Council at the end of last year provides for the tax calculation base to be readjusted annually by the IPCA (National Broad Consumer Price Index) until 2024, but set a ceiling of 10%. In 2021, inflation stood at 10.06%. Last year, the IPTU was frozen.

According to the calendar defined by the city of São Paulo, notifications with the amounts owed by property owners will begin to be sent via Correios this week, from Wednesday (19).

Those who choose to pay the full amount in cash will receive a 3% discount, an option recommended for those who have managed to make a financial reserve in anticipation of payments at the beginning of the year.

“It is important that the person already includes this expense in their budget”, says financial educator Cíntia Senna, from Dsop. For her, it is essential that the expenses at the beginning of the year, such as IPTU and IPVA, are programmed during the previous year. Or that, at least, they are covered by the 13th salary.

In those cases where payment in cash is not feasible, Senna recommends that property owners pay the tax amount in installments. This year, the city will receive the IPTU in up to ten installments, with a minimum value of R$ 50 in each. If the tax divided by ten results in lower amounts, the installment will also have to be shorter.

The fine for delay in the IPTU starts to be calculated on the day after the due date and is 0.33% per day, until it reaches 20%. From the month following the due date, the debt is adjusted by IPVA and interest of 1% per month.

“It is interesting to remember the payment in installments and discard a Refis, because the default can still cause an inconvenience”, says Senna, referring to debt renegotiation programs, through which the taxpayer can pay late taxes with a discount on interest and fines. “You don’t have to pay in cash, but include this expense, even if the installments, in the budget.”

The most recent refinancing program promoted by the municipality ended on December 31st.

The exact date of the IPTU due date or the first installment depends on the date chosen by the owner in the previous year. In 2021, the deadline ended on October 31, but those who had already made the option in other years will continue with the same final date to pay the tax.

Those who did not make the choice must pay the single quota or the first installment on February 9 or 14. The notification correspondence will inform the date. In the case of installments, the same day will be repeated in the following months. Homeowners who will pay the tax for the first time in 2022 will be notified to settle the debt by February 14th.

The São Paulo City Hall has set deadlines for taxpayers to receive notifications for IPTU payment – ​​see the calendar on this page. Those who do not receive it have until the due date to issue the payment slip through the website dedicated to the tax or to report the non-receipt in one of the subprefectures.

The due date schedule will require more attention from the taxpayer who will make the first payment this year, as it depends on the registration number of the property. This code is printed on the notification sent by the municipality. Therefore, according to the calendar, if the notification does not arrive until the 4th of February, these property owners must look for a subprefecture from the 7th to communicate the lack of notice.

The other taxpayers, if they do not receive the notification, but have the registration code, can go directly to the website https://iptu.prefeitura.sp.gov.br and issue the slip for the single quota or the first installment.

According to the capital’s Treasury Department, taxpayers who decide to split the tax payment will receive, after the first installment, a new booklet with the nine remaining slips, their values ​​and due dates.

Last year, 2.4 million properties paid IPTU in São Paulo. The City of São Paulo says that the default rate is 13.96%. The rate, according to the municipal government, is calculated from the amounts posted and that were not paid within the legal term, not representing the volume of defaulting taxpayers.

In all, R$ 12.9 billion were collected with payments, plus fines and interest, and cases that had been filed and became active debt.

How to pay

The IPTU bill can be paid at the self-service terminals of banks that have agreements with the municipality. See here the list of what each bank accepts. Not everyone receives payment directly at the counters or the automatic debit schedule, for example.

At ATMs and internet banking, the taxpayer can use the booklet sent by the city hall or the registration number of the property, which appears in the notification (this year or others). Payment can also be made at lottery outlets.