At the end of December and in the first week of January, the state of São Paulo published several decrees to extend the term of validity of certain tax incentives, as already discussed by our tax team.
Considering that the non-extended tax benefits would cease to be in force, the state recently published new decrees to extend the validity of other tax incentives.
Below, we present the main provisions contained in the new decrees.
| Decree | Publication | Characteristics | Extension |
| Decree 69,313/2025 | 17/01/2025 | Credit granted for transportation services (art. 11, of Annex III, of RICMS/SP). |
31/12/2025 |
| Decree 69,314/2025 | 17/01/2025 | Special regime applicable to the supply of food by bars, restaurants and the like (Decree 51,597/2007). |
31/12/2026 |
| Decree 69,318/2025 | 22/01/2025 | Reduction of the rate in operations with aviation kerosene intended for scheduled air transport companies of passengers or cargo (Decree 64,319/2019 and article 34, paragraph 1, item 27, of Law 6,374/1989). | 31/12/2025 |
All the decrees mentioned above entered into force on the date of their publication and their effects are retroactive to January 1, 2025.
Our tax team remains available to answer any questions on the subject.
