On August 1, 2025, the São Paulo State Department of Treasury and Planning published Resolution SFP-22/2025, authorizing the 12th Round of Transfer of Accumulated Credits under the ProAtivo Program.
This initiative offers companies a significant opportunity to use accumulated ICMS credits, especially those that regularly invest in the acquisition of fixed assets.
Key information:
- Term: August 4, 2025 to June 30, 2026
- Overall credit limit: R$ 1.5 billion
- Monthly release ceiling: R$ 150 million (with the possibility of redistributing unused balances)
- Limits per company:
- Up to R$ 120 million for exporters with more than R$ 20 million in sales to the US between 2021 and 2024
- Up to R$ 30 million for other taxpayers
The program strengthens the liquidity of companies in São Paulo and boosts competitiveness, promoting new investments, productive modernization, and job creation. In addition, it brings greater tax security and predictability.
Eligible companies should prepare to optimize the use of accumulated credits. Our specialized team is available to provide comprehensive advisory services – from eligibility analysis to monitoring the process with the São Paulo State Department of Treasury (Sefaz/SP).
If you have any questions or are interested in participating, please contact our tax advisory team.
