The Tax Base for Urban Property Tax (IPTU) from the 1808 “Décima Urbana” to Constitutional Amendment No. 132/2023: a Historical Analysis in Light of Legality and Equality

Abstract

This article analyzes the innovation introduced by Constitutional Amendment No. 132/2023, which modified the legal framework of the Urban Building and Land Tax (IPTU) regarding the update of its tax base. From a historical-evolutionary perspective – tracing back to the institution of the décima urbana in 1808 and following various phases of Brazilian tax legislation – the study demonstrates how the practice of determining the concrete tax base through general normative acts, initially conceived as a tool to facilitate tax collection, gradually consolidated while generating significant distortions. From the standpoint of legality and equality, the implications of the available mechanisms are discussed. The article argues that the new wording of Article 156, § 1, III of the Federal Constitution, by allowing the Executive to update the tax base, not only complies with the principle of legality but also promotes taxpayer equality and rectifies a historical jurisprudential misinterpretation.