Timeline for Lei 15.504
Lula signs Redata law with water cap
Data Centres: Boom and BacklashBackground
Lei 15.504 is a Brazilian statute that creates Redata, a tax regime for data-centre and AI construction. Its relevance lies in setting the legal terms under which those projects may receive the new tax benefit.
The statute was signed on 15 September 2026 after the Senate passed the underlying bill without amendment. It retained a water-use efficiency ceiling of 0.05 litres per kilowatt-hour, measured annually, among the conditions for the regime.
As legislation, Lei 15.504 supplies the enduring legal framework for Redata. Its provisions matter to project developers and public authorities because eligibility depends on statutory conditions, including the water-use requirement.
Lei 15.504 creates Redata
On 15 September, Lei 15.504 was signed to create Redata, a tax regime for data-centre and AI construction in Brazil. The statute retained the Senate's water-use efficiency limit of 0.05 litres per kilowatt-hour rather than removing it at signature.
For Lei 15.504, that condition defines the terms of the incentive it creates. The law therefore links tax treatment for eligible construction to an annually measured water-use threshold, rather than establishing an unrestricted fiscal benefit.
