Comunicado DICAR nº 92 DE 17/12/2024
Norma Estadual - São Paulo - Publicado no DOE em 18 dez 2024
Divulga Tabela Prática para Atualização de Débitos, exceto os relativos a ICMS e 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 de Débitos, exceto os relativos a ICMS e 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, EXCETO OS RELATIVOS A ICMS E IPVA, ANEXA AO COMUNICADO DICAR-92, DE 17/12/2024
ANO | JANEIRO | FEVEREIRO | MARÇO | ABRIL | MAIO | JUNHO | JULHO | AGOSTOSETEMBRO | OUTUBRO | NOVEMBRO | DEZEMBRO | |
82 | 0,02546149 | 0,02424901 | 0,02309436 | 0,02199460 | 0,02084800 | 0,01976118 | 0,01873092 | 0,01767072 | 0,01651469 | 0,01543431 | 0,01442460 | 0,01354422 |
83 | 0,01271759 | 0,01199771 | 0,01124435 | 0,01031591 | 0,00946413 | 0,00876308 | 0,00812903 | 0,00745783 | 0,00687358 | 0,00627725 | 0,00572219 | 0,00527878 |
84 | 0,00490592 | 0,00446805 | 0,00397867 | 0,00361698 | 0,00332137 | 0,00304993 | 0,00279298 | 0,00253217 | 0,00228948 | 0,00207198 | 0,00184008 | 0,00167432 |
85 | 0,00151522 | 0,00134567 | 0,00122111 | 0,00108351 | 0,00096890 | 0,00088077 | 0,00080650 | 0,00074944 | 0,00069277 | 0,00063499 | 0,00058256 | 0,00052426 |
86 | 0,00046247 | 0,00039790 | 0,34793233 | 0,34832518 | 0,34562599 | 0,34085259 | 0,33657605 | 0,33261456 | 0,32711849 | 0,32157748 | 0,31560102 | 0,30554638 |
87 | 0,28483496 | 0,24384139 | 0,20384340 | 0,17800644 | 0,14716171 | 0,11921553 | 0,10101231 | 0,09802208 | 0,09216062 | 0,08720643 | 0,07987400 | 0,07078529 |
88 | 0,06201628 | 0,05322789 | 0,04512323 | 0,03889595 | 0,03260898 | 0,02768637 | 0,02316269 | 0,01867358 | 0,0154762 | 0,01247982 | 0,00980732 | 0,00772717 |
89 | 6,00000000 | 3,52571429 | 3,40257353 | 3,20797227 | 2,99030695 | 2,72005878 | 2,18021201 | 1,69350412 | 1,30720339 | 0,96155844 | 0,69875425 | 0,49406112 |
90 | 0,32174518 | 0,20610177 | 0,11928468 | 0,08443188 | 0,08443188 | 0,08012120 | 0,07309560 | 0,06597754 | 0,05966445 | 0,05287061 | 0,04649586 | 0,0398626 |
91 | 0,03338865 | 0,02777528 | 0,02274291 | 0,02043182 | 0,01905958 | 0,01794526 | 0,01686215 | 0,01521241 | 0,01342141 | 0,011726920 | 0,00979202 | 0,00776698 |
92 | 0,00614846 | 0,00495322 | 0,00405309 | 0,00339902 | 0,00277603 | 0,00228184 | 0,00186630 | 0,00153689 | 0,00127319 | 0,00103001 | 0,00081936 | 0,00066679 |
93 | 0,00053919 | 0,00043196 | 0,00034188 | 0,00026739 | 0,00021138 | 0,00016723 | 0,00012864 | 0,09897073 | 0,07519805 | 0,05669914 | 0,04226124 | 0,03069474 |
94 | 0,02240229 | 0,01638329 | 0,01206464 | 0,00842913 | 0,00582364 | 0,00395667 | 7,38922156 | 7,13294798 | 6,85555556 | 6,74316940 | 6,62254025 | 6,42708333 |
95 | 6,28522920 | 6,28522920 | 6,28522920 | 6,02931596 | 6,02931596 | 6,02931596 | 5,62613982 | 5,62613982 | 5,62613982 | 5,34971098 | 5,34971098 | 5,34971098 |
96 | 5,13453537 | 5,13453537 | 5,13453537 | 5,13453537 | 5,13453537 | 5,13453537 | 4,80779221 | 4,80779221 | 4,80779221 | 4,80779221 | 4,80779221 | 4,80779221 |
97 | 4,66834805 | 4,66834805 | 4,66834805 | 4,66834805 | 4,66834805 | 4,66834805 | 4,66834805 | 4,66834805 | 4,66834805 | 4,66834805 | 4,66834805 | 4,66834805 |
98 | 4,42293907 | 4,42293907 | 4,42293907 | 4,42293907 | 4,42293907 | 4,42293907 | 4,42293907 | 4,42293907 | 4,42293907 | 4,42293907 | 4,42293907 | 4,42293907 |
99 | 4,35017626 | 4,35017626 | 4,35017626 | 4,35017626 | 4,35017626 | 4,35017626 | 4,35017626 | 4,35017626 | 4,35017626 | 4,35017626 | 4,35017626 | 4,35017626 |
0 | 3,99352751 | 3,99352751 | 3,99352751 | 3,99352751 | 3,99352751 | 3,99352751 | 3,99352751 | 3,99352751 | 3,99352751 | 3,99352751 | 3,99352751 | 3,99352751 |
1 | 3,76602238 | 3,76602238 | 3,76602238 | 3,76602238 | 3,76602238 | 3,76602238 | 3,76602238 | 3,76602238 | 3,76602238 | 3,76602238 | 3,76602238 | 3,76602238 |
2 | 3,51901141 | 3,51901141 | 3,51901141 | 3,51901141 | 3,51901141 | 3,51901141 | 3,51901141 | 3,51901141 | 3,51901141 | 3,51901141 | 3,51901141 | 3,51901141 |
3 | 3,22193211 | 3,22193211 | 3,22193211 | 3,22193211 | 3,22193211 | 3,22193211 | 3,22193211 | 3,22193211 | 3,22193211 | 3,22193211 | 3,22193211 | 3,22193211 |
4 | 2,96397118 | 2,96397118 | 2,96397118 | 2,96397118 | 2,96397118 | 2,96397118 | 2,96397118 | 2,96397118 | 2,96397118 | 2,96397118 | 2,96397118 | 2,96397118 |
5 | 2,78345865 | 2,78345865 | 2,78345865 | 2,78345865 | 2,78345865 | 2,78345865 | 2,78345865 | 2,78345865 | 2,78345865 | 2,78345865 | 2,78345865 | 2,78345865 |
6 | 2,65757358 | 2,65757358 | 2,65757358 | 2,65757358 | 2,65757358 | 2,65757358 | 2,65757358 | 2,65757358 | 2,65757358 | 2,65757358 | 2,65757358 | 2,65757358 |
7 | 2,60154603 | 2,60154603 | 2,60154603 | 2,60154603 | 2,60154603 | 2,60154603 | 2,60154603 | 2,60154603 | 2,60154603 | 2,60154603 | 2,60154603 | 2,60154603 |
8 | 2,48790323 | 2,48790323 | 2,48790323 | 2,48790323 | 2,48790323 | 2,48790323 | 2,48790323 | 2,48790323 | 2,48790323 | 2,48790323 | 2,48790323 | 2,48790323 |
9 | 2,33564669 | 2,33564669 | 2,33564669 | 2,33564669 | 2,33564669 | 2,33564669 | 2,33564669 | 2,33564669 | 2,33564669 | 2,33564669 | 2,33564669 | 2,33564669 |
10 | 2,25456760 | 2,25456760 | 2,25456760 | 2,25456760 | 2,25456760 | 2,25456760 | 2,25456760 | 2,25456760 | 2,25456760 | 2,25456760 | 2,25456760 | 2,25456760 |
11 | 2,12148997 | 2,12148997 | 2,12148997 | 2,12148997 | 2,12148997 | 2,12148997 | 2,12148997 | 2,12148997 | 2,12148997 | 2,12148997 | 2,12148997 | 2,12148997 |
12 | 2,00759219 | 2,00759219 | 2,00759219 | 2,00759219 | 2,00759219 | 2,00759219 | 2,00759219 | 2,00759219 | 2,00759219 | 2,00759219 | 2,00759219 | 2,00759219 |
13 | 1,91120289 | 1,91120289 | 1,91120289 | 1,91120289 | 1,91120289 | 1,91120289 | 1,91120289 | 1,91120289 | 1,91120289 | 1,91120289 | 1,91120289 | 1,91120289 |
14 | 1,83813307 | 1,83813307 | 1,83813307 | 1,83813307 | 1,83813307 | 1,83813307 | 1,83813307 | 1,83813307 | 1,83813307 | 1,83813307 | 1,83813307 | 1,83813307 |
15 | 1,74211765 | 1,74211765 | 1,74211765 | 1,74211765 | 1,74211765 | 1,74211765 | 1,74211765 | 1,74211765 | 1,74211765 | 1,74211765 | 1,74211765 | 1,74211765 |
16 | 1,57197452 | 1,57197452 | 1,57197452 | 1,57197452 | 1,57197452 | 1,57197452 | 1,57197452 | 1,57197452 | 1,57197452 | 1,57197452 | 1,57197452 | 1,57197452 |
17 | 1,47666534 | 1,47666534 | 1,47666534 | 1,47666534 | 1,47666534 | 1,47666534 | 1,47666534 | 1,47666534 | 1,47666534 | 1,47666534 | 1,47666534 | 1,47666534 |
18 | 1,44046693 | 1,44046693 | 1,44046693 | 1,44046693 | 1,44046693 | 1,44046693 | 1,44046693 | 1,44046693 | 1,44046693 | 1,44046693 | 1,44046693 | 1,44046693 |
19 | 1,39540143 | 1,39540143 | 1,39540143 | 1,39540143 | 1,39540143 | 1,39540143 | 1,39540143 | 1,39540143 | 1,39540143 | 1,39540143 | 1,39540143 | 1,39540143 |
20 | 1,34081854 | 1,34081854 | 1,34081854 | 1,34081854 | 1,34081854 | 1,34081854 | 1,34081854 | 1,34081854 | 1,34081854 | 1,34081854 | 1,34081854 | 1,34081854 |
21 | 1,27260227 | 1,27260227 | 1,27260227 | 1,27260227 | 1,27260227 | 1,27260227 | 1,27260227 | 1,27260227 | 1,27260227 | 1,27260227 | 1,27260227 | 1,27260227 |
22 | 1,15796059 | 1,15796059 | 1,15796059 | 1,15796059 | 1,15796059 | 1,15796059 | 1,15796059 | 1,15796059 | 1,15796059 | 1,15796059 | 1,15796059 | 1,15796059 |
23 | 1,08056042 | 1,08056042 | 1,08056042 | 1,08056042 | 1,08056042 | 1,08056042 | 1,08056042 | 1,08056042 | 1,08056042 | 1,08056042 | 1,08056042 | 1,08056042 |
24 | 1,04694570 | 1,04694570 | 1,04694570 | 1,04694570 | 1,04694570 | 1,04694570 | 1,04694570 | 1,04694570 | 1,04694570 | 1,04694570 | 1,04694570 | 1,04694570 |
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) 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.