Redata rapporteur imposes ‘effective supply’ of data processing
The rapporteur of the project that establishes the Special Taxation Regime for Datacenter Services (Redata), deputy Aguinaldo Ribeiro (PP-PB), proposed the provision of making available 10% of the “effective supply” of processing, storage and processing of data as a counterpart to the internal market in the section that defines the conditions for qualifying for the incentive.
In the original project, authored by the federal government, the condition for qualifying for Redata provided for the availability of at least 10% of “the capacity” for processing, storing and processing data to be installed for the domestic market with the benefits.
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In his opinion, Ribeiro said that the terminological adjustment has relevant practical repercussions. “The change, which is reflected in other related provisions, aims to use a parameter anchored in the effective provision of services. In this way, the measurement of compliance with the obligation becomes more objective and monitorable, providing greater legal certainty to qualified companies”, he wrote.
