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15 AutoData | August 2018 At least formally the so-called Rota 2030 was restricted to the program of research and development, which is a voluntary membership – those who wish to be part of it, therefore, by a license annually renewed. In this situation, the company that gets the license will have to apply part of its income, in an index that will rise year by year within each cycle of five years, from 0.5% to 1.2%, and will receive a reduction of up to 10.2% of IRPJ, Corporate Income Tax, based on real profit, and CSLL, Social Contribution on Profits, as an incentive. If the company does not earn any profit in the year which it would be entitled to the discount, the company can keep the benefit for the following years regarding the validity of Rota 2030 – in other words, at least in theory, for the next fifteen years. There is a list of investments considered strategic that will give the right to an additional deduction of 5.1%: Industry 4.0, connectivity, strategic systems, strategic solutions for mobility and logistics, propulsion technologies or autonomous propulsion technologies or autonomous vehicles and its auto parts, tooling development, molds and models, nanotechnology, exclusive researchers, big data, analytical and predictive systems, and artificial intelligence. Regime of auto parts that are not produced in Brazil The third part is an important change in the so-called ex-tarifário (ex-tariff). The auto parts that were not produced in Brazil already had this mechanism of import tax reduction, which its rate fell from 16% to 18%, depending on type of the part, to 2%. This tax has now been zeroed, but the companies, whether automakers, system suppliers or suppliers, will continue to pay the equivalent of the reduced tax rate, or 2%. The difference is that instead of going into the government’s pocket this amount will be destined exclusively to pre-approved projects for the automotive industry technological development. These projects will need to be presented by science and technology institutions, universities, research and development organizations etc., and will have to be pre-approved by a managing committee. The companies will support specific projects, in a process similar to the Law Rouanet (a Brazilian law created to motivate the culture). This was made to avoid what happened with Inovar-Auto, when the money applied in an R&D fund went to the general fund of the Brazilian government and ended up by being used for different means. Rota 2030