The Limits of the Applicability of the Green IPTU in the City of Salvador: The Case Study of the Condomínio Parque Residencial Vivendas do Imbuí
DOI:
https://doi.org/10.12957/rdc.2025.89325Keywords:
Right to nature, Sustainability, Green IPTU, Tax incentiveAbstract
IPTU Verde de Salvador is a program that seeks to encourage sustainable practices in the city by granting discounts on the Urban Property Tax, provided that the properties incorporate technologies that contribute to their sustainability and, consequently, have a positive impact on the city. We investigated whether this certification is within everyone's reach, given the premises defined in laws and regulations to be achieved. This research analyzes the Green IPTU legislation and its adherence in the city of Salvador, highlighting as a case study the attempt to certify the Condomínio Parque Residencial Vivendas do Imbuí in the period from 2021 to 2022. To this end, the empirical research method in urban law was used to analyze the way in which this legal instrument behaves in the social context. The study resulted in a disparity in access to Salvador's Green IPTU program imposed by the benefit's own requirements, as well as indicating that the incentive is aimed at high-end developments.
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