Fundação Vale and Trilha Gestão launch sports incentive law course

Fundação Vale and Trilha Gestão have launched a new free digital platform offering a course on the Federal Sports Incentive Law (LIE) in Brazil. The training is designed to assist sports managers, volunteers, third-sector leaders, and academics in the formulation, execution, and accountability of sports projects funded through tax incentives.

The updated curriculum incorporates recent legislative changes, including the fact that the law no longer has an expiration date. It also prepares participants for upcoming shifts, such as the increase in income tax deduction limits for legal entities, which is set to rise from 2% to 3% in 2028, potentially reaching 4% for social inclusion projects. Additionally, the course covers the separation of funding percentages from the Recycling Incentive Law and new classifications for sports practice levels: sports training, sports excellence, and sport for life.

In 2025, the mechanism saw significant activity, with 5,631 projects presented and R$ 1.3 billion captured, marking a 13.5% increase from the previous year.