backOn September 18, the Federal Government enacted Provisional Measure No. 1,318/2025, establishing the Special Tax Regime for Datacenter Services (REDATA). The regime suspends federal taxes such as PIS/Pasep, Cofins, IPI, and Import Tax on the purchase of components used for the installation or expansion of datacenter services in Brazil. To qualify for the benefit, companies must allocate at least 10% of their processing and storage capacity to the domestic market and invest in research, development, and innovation equivalent to 2% of the value of incentivized acquisitions.
Additional requirements include compliance with sustainability standards, such as the use of clean or renewable energy sources and water efficiency measures. Noncompliance will result in the collection of suspended taxes with interest and penalties. According to the MP, the tax benefits under Article 11-C of Law No. 11,196/2005 will remain in force until December 31, 2026, subject to Constitutional Amendment No. 132/2023 and Supplementary Law No. 214/2025. The measure also directs that, for five years, fines imposed under Law No. 15,211/2025 will be allocated to the National Fund for Children and Adolescents. The provisional measure is already effective but must still be approved by Congress to be permanently converted into law.
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