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ARTICLE · 15 JULY 2024

Brazil Publishes Federal Decree Regulating Recycling Incentive Law

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On July 11, 2024, the Brazilian federal government published Federal Decree No. 12,106/2024, regulating the tax incentive for the recycling productive chain established by Federal Law No. 14,260/2021...

BrazilEnvironment
Luiz Gustavo Bezerra
Luiz Gustavo Bezerra
Victor Penitente Trevizan
Victor Penitente Trevizan
Raquel Fabri De Mendonça Costa
Raquel Fabri De Mendonça Costa
Rafaela Martins Marsola
Rafaela Martins Marsola
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On July 11, 2024, the Brazilian federal government published Federal Decree No. 12,106/2024, regulating the tax incentive for the recycling productive chain established by Federal Law No. 14,260/2021, which aims to promote the use of raw, recyclable and recycled materials in production processes. According to the decree, individuals and legal entities taxed based on actual profit will be able to deduct part of their income tax due to direct support for projects previously approved by the Ministry of Environment and Climate Change.

As provided for in the existing law, eligible projects for receiving incentives include: (i) training, education, and technical assistance, including the promotion of national and international exchanges for educational/academic use, business, community associations, and social organizations explicitly focused on promoting, developing, implementing, or fostering recycling or reuse activities; (ii) incubation of micro-enterprises, small

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