Finally, the update of federal judicial deposits by the IPCA was regulated, which will come into effect from January 1, 2026. The modification was the target of Law No. 14,973/2024.
According to Ordinance MF No. 1.40/2025, from the Ministry of Finance, all federal, judicial or administrative deposits, including criminal ones, must comply with the new rules for updating from the moment the ordinance comes into force.
The aforementioned Ordinance establishes a transitional rule, so that two distinct forms of updating will coexist:
for currently existing deposits, and for those to be made by 12/31/2025, the update will be made based on the Selic rate up to the time of withdrawal or conversion into income for the Union;
for deposits made from 01/01/2026, the IPCA update will be applied until the time of update or conversion into income.
For taxpayers who make a judicial or administrative deposit in the event of a tax dispute, the conversion into income will imply additional collection, as the IPCA is lower than the Selic rate.
On the other hand, taxpayers will receive less when they manage to recover undue payments.
