Revolution or tax challenge? The impact of rota 2030 on the tax transformation of auto parts manufacturers

Abstract

This article investigates whether participation in the Rota 2030 Mobility and Logistics Program results in materially relevant tax gains for auto parts manufacturers, taking as its object of study a company from the state of São Paulo taxed under the Actual Profit regime. The research question is: does the deduction of up to 30 percent on Research and Development (R&D) expenditures effectively reduce the Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) burden and improve the organization’s tax planning? To address this question, a single, exploratory, and quantitative case study was conducted. Internal documents (general ledgers, R&D reports, qualification forms) for fiscal year 2022 were analyzed in Excel and compared with the relevant legislation (Law 13,755/2018; Decree 9,557/2018). The tax calculation was performed with and without the incentive, measuring its impact on the tax base and on profitability indicators. The results show that an investment of BRL 9.41 million in R&D generated a tax deduction of BRL 2.82 million, saving BRL 0.96 million in IRPJ and CSLL, an effective reduction of 30 percent, and increasing the return on capital invested in innovation to 10.2 percent. The study highlights that such benefits depend on rigorous accounting control of projects, robust technical documentation, and alignment between the tax department and engineering teams, all of which are essential elements of structured tax planning. It is concluded that, when properly managed, Rota 2030 operates as both an instrument for fostering innovation and a mechanism for optimizing the tax burden in the auto parts sector, filling a gap in the literature by quantifying its practical effects.