Comunicado DICAR nº 91 DE 17/12/2024

Norma Estadual - São Paulo - Publicado no DOE em 18 dez 2024

Divulga Tabela Prática para Atualização dos Débitos Fiscais relativos ao IPVA, por meio da UFESP mensal, aplicável no período de 1º de janeiro a 31 de dezembro de 2025.

A Diretora de Arrecadação, Cobrança e Recuperação de Dívida divulga a Tabela Prática para Atualização dos Débitos Fiscais relativos ao IPVA, por meio da UFESP mensal, aplicável no período de 1º de janeiro a 31 de dezembro de 2025.

TABELA PRÁTICA PARA ATUALIZAÇÃO MONETÁRIA DE DÉBITOS FISCAIS RELATIVOS AO IPVA ANEXA AO COMUNICADO DICAR-91, DE 17/12/2024

ANO

JANEIRO

FEVEREIRO

MARÇO

ABRIL

MAIO

JUNHO

JULHO

AGOSTO

SETEMBRO

OUTUBRO

NOVEMBRO

DEZEMBRO

91

0,00836069

0,00695507

0,00569494

0,00511623

0,00477262

0,00449359

0,00422237

0,00380927

0,00336079

0,00293648

0,00245197

0,00194489

92

0,00153961

0,00124031

0,00101491

0,00085113

0,00069513

0,00057138

0,00046733

0,00038485

0,00031881

0,00025792

0,00020517

0,00016697

93

0,00013502

0,00010817

0,00008561

0,00006696

0,00005293

0,00004188

0,00003221

0,02478278

0,01882998

0,01419776

0,01058243

0,00768612

94

0,00560965

0,00410246

0,00302105

0,00211070

0,00145827

0,00099077

1,85029940

1,78612717

1,71666667

1,68852459

1,65831843

1,60937500

95

1,57385399

1,57385399

1,57385399

1,50977199

1,50977199

1,50977199

1,40881459

1,40881459

1,40881459

1,33959538

1,33959538

1,33959538

96

1,28571429

1,28571429

1,28571429

1,28571429

1,28571429

1,28571429

1,20389610

1,20389610

1,20389610

1,20389610

1,20389610

1,20389610

97

1,16897856

1,16897856

1,16897856

1,16897856

1,16897856

1,16897856

1,16897856

1,16897856

1,16897856

1,16897856

1,16897856

1,16897856

98

1,10752688

1,10752688

1,10752688

1,10752688

1,10752688

1,10752688

1,10752688

1,10752688

1,10752688

1,10752688

1,10752688

1,10752688

99

1,08930670

1,08930670

1,08930670

1,08930670

1,08930670

1,08930670

1,08930670

1,08930670

1,08930670

1,08930670

1,08930670

1,08930670

00

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

01

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

02

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

03

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

04

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

05

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

06

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

07

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

08

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

09

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

10

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

11

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

12

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

13

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

14

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

15

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

16

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

17

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

18

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

19

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

20

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

21

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

22

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

23

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

24

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

25

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000

1,00000000


OBS.:   

1) PARA CONVERSÃO DOS DÉBITOS EM REAIS: multiplicar o coeficiente do mês específico pelo valor original, em moeda da época, e se obterá o valor corrigido (principal + correção monetária) na moeda vigente.

2) APÓS ATUALIZAR MONETARIAMENTE O DÉBITO FISCAL, CALCULAR OS JUROS DE MORA DEVIDOS

3) VALORES ORIGINAIS:

- até 27/02/86, CRUZEIROS,

- de 28/02/86 a 15/01/89, CRUZADOS,

- de 16/01/89 a 15/03/90, CRUZADOS NOVOS,

- de 16/03/90 a 31/07/93, CRUZEIROS,

- de 01/08/93 a 30/06/94, CRUZEIROS REAIS,

- após 30/06/94, REAIS