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Pâmela Gottardini

Pâmela Gottardini

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Pâmela focuses on issues of indirect taxation, customs and foreign trade, tax incentives and administrative and judicial tax consultancy and litigation arising from these issues. Serving domestic and foreign clients, she advises on of tax structuring projects for new business and business expansion, as well as investments via M&A transactions.


Bachelor of Laws – Universidade Presbiteriana Mackenzie

Specialization in Tax Law – Universidade Presbiteriana Mackenzie


LACCA Approved – Tax (2017-2022)

Latin Lawyer 250 – Tax (2021)

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São Paulo announced a new regime for the automotive sector: IncentivAuto

​Through its Official State Gazette, São Paulo, on March 9th, 2019, published Decree n. 64,130/2019, enacting the automotive regime IncentivAuto. Its goal is to increase investment in the automotive sector by providing the beneficiary companies with a financing incentive granted by the State Government, enabling the implementation of investment projects and the expansion of working capital after the completion of such projects.

The financing benefit will use resources from the State of São Paulo’s Taxpayers Support Fund (“FUNAC”) and its terms will be regulated by a Resolution of the Secretary of Finance and Planning, which may include:

  1. Discounts over the balance due, for the advanced payment of specific tax obligations; and

  2. Incremental discounts, limited to 25% of the outstanding balance, based on the amount invested in the project.

Furthermore, the Decree states that, to benefit from the regime, companies must: 

  1. Manufacture motor vehicles classified under Chapter 87
    of the Mercosul’s Common Nomenclature (“NCM”) and be established in
    the State of São Paulo

  2. File a request with the Economic Development Secretariat, addressed to the Economic Development Policy Evaluation Commission of the State of São Paulo, containing at least an investment project for the expansion of an industrial plant, the implementation of a new plant, or the development of a new product, indicating amount and term of investment; and

  3. The projects must attend cumulatively the following:

    • Investment higher than R$ 1,000,000,000.00;

    • Reach of a minimum goal of 400 new jobs; and

    • All the investments must be used in the State of São Paulo.

Additionally, the Evaluation Committee of the Economic Development Policy of the State of São Paulo will be responsible for reviewing and approving the projects summited, analyzing their feasibility and opportunity, taking into account the technical areas.

Compliance with the project and other requirements will be monitored by a report disclosing the compliance with the schedule (within 60 days of the end of each semester) and demonstrating the compliance with the requirements and conditions established (within 180 days of project’s completion).

The Decree also specifies that the Finance and Planning Secretariat may issue supplementary rules and sustains the creation of new regime according to the Supplementary Law 160/2017 (Article 3, paragraph 8) and CONFAZ ICMS Agreement 190/2017 (clause 13), which allow states to grant tax exemptions, incentives and financial-fiscal benefits, that have been granted or extended by another federated unit of the same region.

Therefore, since the Decree only provides general guidelines for the IncentivAuto, we recommend the monitoring of the complementary norms that will regulate such regime.

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