The Tax on the Ownership of Motor Vehicles, better known as IPVA, was created to replace the old TRU, the Single Road Tax.

IPVA São Paulo or better known as IPVA SP is to consult the amount to be paid in the state of São Paulo.

The motor vehicle ownership tax is a Brazilian tax levied on vehicle ownership. It is a state tax, that is, only the States and the Federal District are competent to institute it in accordance with article 155, III of the Federal Constitution.