Atlas · Taxation
The index applied to monetary updating when not agreed upon or provided for in specific law is the IPCA
AnswerPursuant to art. 389 of Law 10.406/2002, if the index is not agreed upon or provided for by law, the IPCA published by IBGE applies.
Reviewed on 2026-10-02 · next review 2027-04-02
Data
| Who | Criterion | Consequence | Source | Data date |
|---|---|---|---|---|
| Debtor in unfulfilled obligation | Monetary updating index not agreed upon or not provided for in specific law | Application of the variation of the IPCA, calculated and published by IBGE, or the index that replaces it | Law 10.406/2002 (Civil Code), art. 389, sole paragraph | 11/07/2024 (wording of Law 14.905) |
Data consulted on 02/10/2026.
Basis
- Law No. 10.406/2002 (Planalto, in Portuguese): art. 389, sole paragraph, establishes that, in the event that the monetary updating index has not been agreed upon or is not provided for in specific law, the variation of the IPCA, calculated and published by IBGE, or the index that replaces it shall be applied.
How it applies
The rule applies to unfulfilled obligations where the debtor is liable for losses and damages, interest, monetary updating, and attorney's fees. If the parties have not agreed on a monetary updating index in the transaction, or if no specific law determines its own indicator for the case, the monetary updating must follow the variation of the Broad National Consumer Price Index (IPCA), calculated and published by the Brazilian Institute of Geography and Statistics (IBGE), or the index that replaces it, pursuant to art. 389 of Law 10.406/2002.
Limits
- The incidence of the IPCA occurs exclusively in the event of absence of agreement between the parties and absence of provision in specific law regarding the monetary updating index, under the terms of art. 389 of Law 10.406/2002.
- This sheet covers only the applicable index according to the Brazilian Civil Code.
- Subsequent changes must be checked at the official Planalto source.