The Legal and Tax Treatment of Administrative Servitude by the IBS/CBS

between Constitutional Limits and Complementary Law 214/2025

Abstract

This article analyzes the legal (in)subsistence of the taxation of administrative easements by the Goods and Services Tax (IBS) and the Goods and Services Contribution (CBS), established by Constitutional Amendment No. 132/2023. The objective is to demonstrate that such taxation violates the material, direct, and indirect constitutional limits on the power to tax. The analysis starts from the legal nature of administrative easement, which does not qualify as an economic operation within a consumption cycle, and the compensatory nature of the payment to the individual, which aims to restore assets and does not constitute an increase in wealth or a manifestation of contributory capacity. It concludes that the provisions of the complementary law that provide for the levy must be interpreted in accordance with the Constitution to remove taxation from administrative easements, preserving the logic of the new consumption taxation system and the principle of contributory capacity.