{"id":9208,"date":"2025-11-28T12:59:26","date_gmt":"2025-11-28T12:59:26","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/artigo-4-da-lc-214-2025-entenda-a-incidencia-do-ibs-e-da-cbs\/"},"modified":"2025-11-28T12:59:26","modified_gmt":"2025-11-28T12:59:26","slug":"artigo-4-da-lc-214-2025-entenda-a-incidencia-do-ibs-e-da-cbs","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/artigo-4-da-lc-214-2025-entenda-a-incidencia-do-ibs-e-da-cbs\/","title":{"rendered":"Artigo 4 da LC 214\/2025: entenda a incid\u00eancia do IBS e da CBS"},"content":{"rendered":"\n

Artigo 4 da LC 214\/2025: quando IBS e CBS s\u00e3o devidos<\/h1>\nO Artigo 4 da Lei<\/a><\/strong> Comp<\/a>lementar<\/a> n\u00ba 214\/2025<\/a><\/strong> define o momento exato em que o IBS e a CBS devem ser cobrados. Ele explica em quais situa\u00e7\u00f5es ocorre a incid\u00eancia dos tributos e o que caracteriza uma opera\u00e7\u00e3o onerosa, conceito central do novo modelo. Para o setor farmac\u00eautico, esse artigo esclarece quando vendas, licen\u00e7as, loca\u00e7\u00f5es, permutas e servi\u00e7os geram tributa\u00e7\u00e3o.\n

Texto da lei (resumo)<\/h2>\nO Art. 4\u00ba determina que o IBS e a CBS incidem sobre opera\u00e7\u00f5es onerosas com bens ou servi\u00e7os. As opera\u00e7\u00f5es n\u00e3o onerosas s\u00f3 s\u00e3o tributadas quando houver previs\u00e3o expressa. O \u00a72\u00ba lista situa\u00e7\u00f5es como compra e venda, permuta, loca\u00e7\u00e3o, licenciamento, m\u00fatuo oneroso, doa\u00e7\u00e3o com benef\u00edcio e presta\u00e7\u00e3o de servi\u00e7os.\n

1. O que o artigo estabelece<\/h2>\nO artigo define que o IBS e a CBS s\u00f3 incidem quando h\u00e1 opera\u00e7\u00e3o onerosa. A onerosidade envolve pagamento, vantagem econ\u00f4mica ou compensa\u00e7\u00e3o. O objetivo \u00e9 tributar apenas transa\u00e7\u00f5es reais e n\u00e3o movimenta\u00e7\u00f5es internas sem valor agregado.\n

2. O que \u00e9 opera\u00e7\u00e3o onerosa<\/h2>\nOpera\u00e7\u00e3o onerosa \u00e9 toda transa\u00e7\u00e3o em que o fornecedor recebe uma contrapresta\u00e7\u00e3o. Ela pode ocorrer em dinheiro, troca, licenciamento, aluguel, royalties, empr\u00e9stimos com juros ou doa\u00e7\u00f5es com vantagem. Sempre que h\u00e1 vantagem econ\u00f4mica, h\u00e1 incid\u00eancia.\n\n\n\"\" <\/a>\n

3. Aplica\u00e7\u00e3o pr\u00e1tica no setor farmac\u00eautico<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
Opera\u00e7\u00e3o<\/th>\nExemplo<\/th>\nTributa\u00e7\u00e3o<\/th>\n<\/tr>\n<\/thead>\n
Venda de medicamentos<\/td>\nInd\u00fastria \u2192 distribuidor<\/td>\nIBS e CBS incidem<\/td>\n<\/tr>\n
Permuta<\/td>\nTroca de lotes<\/td>\nIncide<\/td>\n<\/tr>\n
Loca\u00e7\u00e3o<\/td>\nAluguel de equipamentos<\/td>\nIncide<\/td>\n<\/tr>\n
Licenciamento<\/td>\nUso de software<\/td>\nIncide<\/td>\n<\/tr>\n
Leasing<\/td>\nEquipamentos hospitalares<\/td>\nIncide<\/td>\n<\/tr>\n
Servi\u00e7os<\/td>\nTransporte, armazenagem<\/td>\nIncide<\/td>\n<\/tr>\n
Doa\u00e7\u00e3o com vantagem<\/td>\nDoa\u00e7\u00e3o com publicidade<\/td>\nIncide<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4. Quando n\u00e3o h\u00e1 incid\u00eancia<\/h2>\nOpera\u00e7\u00f5es n\u00e3o onerosas, como doa\u00e7\u00f5es sem retorno, transfer\u00eancias entre filiais ou empr\u00e9stimos gratuitos, n\u00e3o geram IBS ou CBS. A aus\u00eancia de contrapresta\u00e7\u00e3o exclui a incid\u00eancia, salvo previs\u00e3o expressa na lei.\n

5. O que significa contrapresta\u00e7\u00e3o<\/h2>\nContrapresta\u00e7\u00e3o \u00e9 qualquer compensa\u00e7\u00e3o econ\u00f4mica, direta ou indireta. Permutas, royalties, benef\u00edcios publicit\u00e1rios e retornos indiretos caracterizam onerosidade e geram incid\u00eancia de IBS e CBS.\n

6. Interpreta\u00e7\u00e3o dos incisos do \u00a72\u00ba<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n
Inciso<\/th>\nTipo de opera\u00e7\u00e3o<\/th>\nExemplo<\/th>\n<\/tr>\n<\/thead>\n
I<\/td>\nCompra e venda, permuta<\/td>\nVenda ou troca de produtos<\/td>\n<\/tr>\n
II<\/td>\nLoca\u00e7\u00e3o<\/td>\nAluguel de aparelhos<\/td>\n<\/tr>\n
III<\/td>\nLicenciamento<\/td>\nUso de software<\/td>\n<\/tr>\n
IV<\/td>\nM\u00fatuo oneroso<\/td>\nEmpr\u00e9stimo com juros<\/td>\n<\/tr>\n
V<\/td>\nDoa\u00e7\u00e3o com vantagem<\/td>\nDoa\u00e7\u00e3o com publicidade<\/td>\n<\/tr>\n
VI<\/td>\nDireitos reais onerosos<\/td>\nCess\u00e3o de espa\u00e7o<\/td>\n<\/tr>\n
VII<\/td>\nArrendamento<\/td>\nLeasing de ve\u00edculos<\/td>\n<\/tr>\n
VIII<\/td>\nServi\u00e7os<\/td>\nTransporte e armazenagem<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\"\" <\/a>\n

7. Resumo did\u00e1tico<\/h2>\n\n\n\n\n\n\n\n\n
Conceito<\/th>\nSignificado<\/th>\nTributa\u00e7\u00e3o<\/th>\n<\/tr>\n<\/thead>\n
Opera\u00e7\u00e3o onerosa<\/td>\nH\u00e1 pagamento ou vantagem<\/td>\nIBS e CBS incidem<\/td>\n<\/tr>\n
Opera\u00e7\u00e3o n\u00e3o onerosa<\/td>\nSem contrapresta\u00e7\u00e3o<\/td>\nN\u00e3o incidem<\/td>\n<\/tr>\n
Contrapresta\u00e7\u00e3o<\/td>\nPagamento direto ou indireto<\/td>\nGera incid\u00eancia<\/td>\n<\/tr>\n
Abrang\u00eancia<\/td>\nBens e servi\u00e7os<\/td>\nMesma regra<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Conclus\u00e3o<\/h2>\nO Art. 4\u00ba da Lei Complementar n\u00ba 214\/2025<\/a> define o fato gerador do IBS e da CBS. A incid\u00eancia ocorre sempre que houver opera\u00e7\u00e3o onerosa, independentemente da forma de pagamento. No setor farmac\u00eautico, isso inclui vendas, licen\u00e7as, permutas, loca\u00e7\u00f5es e servi\u00e7os. Opera\u00e7\u00f5es sem retorno econ\u00f4mico ficam fora do campo de incid\u00eancia, garantindo seguran\u00e7a e clareza jur\u00eddica.\n\nQuer preparar sua empresa para a Reforma Tribut\u00e1ria? Fale com a Simtax.<\/strong>\n

Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\n\u25ba E-mail: comercial@simtax.com.br\n\u25ba (11) 97543-4715\u00a0<\/a>\n\nCompartilhe:\n\n \n

Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"

Artigo 4 da LC 214\/2025 explica a incid\u00eancia do IBS e da CBS. Saiba o que \u00e9 opera\u00e7\u00e3o onerosa e como funciona na pr\u00e1tica.<\/p>\n","protected":false},"author":1,"featured_media":9209,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-9208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"yoast_head":"\nArtigo 4 da LC 214\/2025: entenda a incid\u00eancia do IBS e da CBS - Simtax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/simtax.com.br\/reforma\/artigo-4-da-lc-214-2025-entenda-a-incidencia-do-ibs-e-da-cbs\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Artigo 4 da LC 214\/2025: entenda a incid\u00eancia do IBS e da CBS - Simtax\" \/>\n<meta property=\"og:description\" content=\"Artigo 4 da LC 214\/2025 explica a incid\u00eancia do IBS e da CBS. 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