O impacto da Reforma Tributária no Programa Minha Casa, Minha Vida

uma análise da viabilidade econômica da habitação de interesse social a partir de 2026

Abstract

This study analyzes, from a legal and economic perspective, the impacts of the Brazilian Tax Reform on the social housing sector, focusing on the Minha Casa, Minha Vida Program (PMCMV). Based on the implementation of the dual VAT model (IBS and CBS), it examines key tax relief mechanisms, including the social reducer, adjustment reducer, rate reductions, and tax cashback, as well as the effects of the Selective Tax and the transition regime. The research adopts a deductive method, combining normative legal analysis with an economic approach to the construction industry production chain. It concludes that, although the reform introduces relevant mechanisms to mitigate the tax burden, its effectiveness depends on proper regulation, operational efficiency of the credit system, and alignment between fiscal and housing policies.