The Public Ministry of Goiás (MPGO) has initiated a civil lawsuit aimed at overturning Municipal Complementary Law No. 381/2024, which was approved on November 12, 2024. This law awarded a permanent exemption from IPTU (Property Tax) to Construcap CCPS Engenharia e Comércio S/A, the company in charge of administering the Serra Dourada Stadium complex in Goiânia. The estimated loss in tax revenue for the municipality could exceed R$ 89.8 million over the 35-year concession period according to calculations provided by the Goiás government. Additionally, the law includes similar permanent tax exemptions for the Goiânia Arena and Parque da Criança.

The MPGO's lawsuit asserts that while the Serra Dourada stadium was publicly managed, it enjoyed tax immunity, but this status altered when the management was awarded to Construcap CCPS Engenharia e Comércio S/A in April 2025. The change in administrative control has significant implications for public financing, as it argues that the privatization process should not lead to a loss of essential tax revenues needed for local government operations. This situation places a spotlight on the financial viability of public grants and concessions, questioning whether such exemptions are justifiable in terms of public service sustainability.

The outcome of this legal action could have broader repercussions for similar contracts in Brazil, particularly in how public assets are managed and taxed post-privatization. The implications extend to the fiscal responsibilities of the state and municipalities, as they navigate the balance between incentivizing private partnerships and protecting public interests and tax bases.