About the use of the taxpayer´s personal characteristics in the determination of his economic capacity to pay taxes levied on urban property (IPTU).

Abstract

An interesting topic is the one related to the possible relationship between the use of taxpayer’s personal characteristics and the supposed real nature of taxes levied on urban property (IPTU). Part of the doctrine even denies this possibility. The 1988 Constitution, however, is clear in saying that, whenever possible, taxes will be personal and will be determined according to the taxpayer’s economic capacity. An important question concerns about the expression “whenever possible” in the cited law, because its admissibility for a tax levied on urban property is doubtful. It is concluded, however, through doctrinal and jurisprudential research, that the use of this personal characteristics can indeed be plausible with the tax here in question, offering parameters that can lead IPTU taxation in Brazil to fairer and more adequate levels with the personal characteristics of the most varied people who are taxpayers of this tax, mainly those considered hyposufficient, in a harmonious interpretation with the principles of the vital minimum and economic capacity. It is important to point out, however, that such personal characteristics will be more lenient in this tax, precisely because of the peculiarities of IPTU.