Contribution for intervention in the economic domain due to INCRA is constitutional.

The Brazilian Federal Supreme Court (STF), in a virtual session, finalized, on 04/07, the judgment of RE 630898-RS, reported by Justice Dias Toffoli, where the constitutionality and legal nature of the 0.2% contribution, calculated on the payroll of certain rural industries and agribusinesses, including cooperatives, and destined to the National Institute of Colonization and Agrarian Reform (Incra), were discussed.

Recalling the case, a metalworking company challenged the constitutionality of the contribution created in 1955 (Law 2.613) and classified as a special application tax in the 1967 Constitution (item I, paragraph 2, article 21), alleging that it was not accepted by the 1988 Constitution.

The discussion about the validity of the tax and its current legal nature was based on article 149 (modified by Constitutional Amendment 33/01), which provides for three categories of contributions (social contributions, contributions for intervention in the economic domain, and contributions of interest to professional or economic categories) and on the constitutional provision that restricted the creation of contributions levied on payroll to social security (article 195).

According to Dias Toffoli, the constitutional issue brought before the Court, in addition to encompassing the discussion on the so-called referability of the contribution to INCRA - so as to reflect on the sphere of rights of urban companies -, transcends the limits and interests of such companies, involving a broader discussion, which is whether such contribution was accepted by the 1988 Federal Constitution and what its legal nature is, in light of Constitutional Amendment 33/01.

In the decision, the Court, by majority vote, considering matter 495 of general repercussion, dismissed the extraordinary appeal and established the following thesis: "The contribution of intervention in the economic domain intended for INCRA owed by urban and rural companies is constitutional, even after the advent of EC no. 33/2001."

Note: This article is informative and generic in nature, and does not constitute a legal opinion for any specific transaction or business. For any additional information, please contact us at reginaldo@rastaxlaw.adv.br.

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Credti: Wix Midia