{"id":9210,"date":"2025-11-28T13:27:29","date_gmt":"2025-11-28T13:27:29","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/"},"modified":"2025-11-28T13:27:29","modified_gmt":"2025-11-28T13:27:29","slug":"bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/","title":{"rendered":"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\/2025 aplicadas ao setor farma"},"content":{"rendered":"\n<h1>Bonifica\u00e7\u00e3o e a incid\u00eancia de IBS e CBS: o que muda com a LC 214\/2025<\/h1>\nA bonifica\u00e7\u00e3o \u00e9 uma pr\u00e1tica comum no setor farmac\u00eautico. A ind\u00fastria entrega gratuitamente uma quantidade adicional de medicamentos a farm\u00e1cias, distribuidores ou cl\u00ednicas como incentivo comercial. Com as novas regras da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a>, entender quando essa opera\u00e7\u00e3o gera ou n\u00e3o incid\u00eancia de IBS e CBS se torna essencial.\n<h2>1. O que \u00e9 uma bonifica\u00e7\u00e3o<\/h2>\nA bonifica\u00e7\u00e3o ocorre quando o cliente compra uma quantidade de produtos e recebe unidades adicionais sem pagamento. Exemplo: a farm\u00e1cia compra 100 unidades e recebe mais 20 de bonifica\u00e7\u00e3o. Essa pr\u00e1tica pode ou n\u00e3o gerar tributa\u00e7\u00e3o, dependendo da exist\u00eancia de contrapresta\u00e7\u00e3o.\n<h2>2. O que diz a LC 214\/2025 (Art. 4\u00ba)<\/h2>\nO Art. 4\u00ba determina que IBS e CBS incidem sobre opera\u00e7\u00f5es onerosas, ou seja, quando h\u00e1 vantagem, benef\u00edcio ou qualquer forma de contrapresta\u00e7\u00e3o. Quando a bonifica\u00e7\u00e3o n\u00e3o gera retorno econ\u00f4mico ao doador, ela n\u00e3o \u00e9 tributada. Se houver qualquer tipo de benef\u00edcio associado, a opera\u00e7\u00e3o passa a ser considerada onerosa.\n<h2>3. Bonifica\u00e7\u00e3o pura x bonifica\u00e7\u00e3o vinculada<\/h2>\n<table>\n<thead>\n<tr>\n<th>Tipo<\/th>\n<th>Caracter\u00edsticas<\/th>\n<th>Tributa\u00e7\u00e3o<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Bonifica\u00e7\u00e3o pura<\/strong><\/td>\n<td>Entrega gratuita, sem contrapartida<\/td>\n<td>N\u00e3o incide IBS\/CBS<\/td>\n<\/tr>\n<tr>\n<td><strong>Bonifica\u00e7\u00e3o vinculada<\/strong><\/td>\n<td>Atrelada a metas, campanhas ou publicidade<\/td>\n<td>Incide IBS\/CBS<\/td>\n<\/tr>\n<tr>\n<td><strong>Bonifica\u00e7\u00e3o-disfarce de desconto<\/strong><\/td>\n<td>Cobran\u00e7a proporcional menor<\/td>\n<td>Tributada como venda<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<a href=\"https:\/\/wa.me\/5511975434715?text=Vim%20do%20artigo%20da%20Reforma%20Tribut%C3%A1ria%20e%20quero%20mais%20informa%C3%A7%C3%B5es%20sobre%20a%20Simtax\" target=\"_blank\" rel=\"noopener\">\n<img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png\" sizes=\"(max-width: 1024px) 100vw, 1024px\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2-800x234.png 800w\" alt=\"\" width=\"1024\" height=\"300\" \/> <\/a>\n<h2>4. Base legal: \u00a72\u00ba, inciso V do Art. 4\u00ba<\/h2>\nA bonifica\u00e7\u00e3o com retorno comercial se enquadra no inciso V: \u201cV \u2013 doa\u00e7\u00e3o com contrapresta\u00e7\u00e3o em benef\u00edcio do doador.\u201d Sempre que a ind\u00fastria recebe visibilidade, fideliza\u00e7\u00e3o, publicidade ou vantagem, a opera\u00e7\u00e3o deixa de ser gratuita e passa a ser considerada onerosa.\n<h2>5. Exemplos pr\u00e1ticos no setor farmac\u00eautico<\/h2>\n<table>\n<thead>\n<tr>\n<th>Situa\u00e7\u00e3o<\/th>\n<th>Exemplo<\/th>\n<th>Tributa\u00e7\u00e3o<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Bonifica\u00e7\u00e3o pura<\/td>\n<td>Itens extras sem exig\u00eancia<\/td>\n<td>N\u00e3o incide<\/td>\n<\/tr>\n<tr>\n<td>Com contrapartida<\/td>\n<td>Bonifica\u00e7\u00e3o vinculada a propaganda<\/td>\n<td>Incide<\/td>\n<\/tr>\n<tr>\n<td>Como desconto<\/td>\n<td>Cobran\u00e7a equivalente a menos itens<\/td>\n<td>Incide<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>6. Tratamento cont\u00e1bil e fiscal<\/h2>\nA bonifica\u00e7\u00e3o pura deve ser registrada com nota fiscal de bonifica\u00e7\u00e3o sem \u00f4nus, sem valor comercial. Bonifica\u00e7\u00f5es condicionadas devem constar na NF de venda ou em NF separada com valor simb\u00f3lico, pois representam opera\u00e7\u00e3o onerosa e geram incid\u00eancia de IBS e CBS.\n<h2>7. Resumo did\u00e1tico<\/h2>\n<table>\n<thead>\n<tr>\n<th>Tipo<\/th>\n<th>H\u00e1 contrapresta\u00e7\u00e3o?<\/th>\n<th>\u00c9 onerosa?<\/th>\n<th>IBS\/CBS incidem?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Bonifica\u00e7\u00e3o gratuita<\/td>\n<td>N\u00e3o<\/td>\n<td>N\u00e3o<\/td>\n<td>N\u00e3o<\/td>\n<\/tr>\n<tr>\n<td>Com metas ou publicidade<\/td>\n<td>Sim<\/td>\n<td>Sim<\/td>\n<td>Sim<\/td>\n<\/tr>\n<tr>\n<td>Como desconto<\/td>\n<td>Sim<\/td>\n<td>Sim<\/td>\n<td>Sim<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<a href=\"https:\/\/chat.whatsapp.com\/HYzpdCyNpLyG3AIOMiqSpq\" target=\"_blank\" rel=\"noopener\">\n<img decoding=\"async\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png\" sizes=\"(max-width: 1024px) 100vw, 1024px\" srcset=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png 1024w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-300x88.png 300w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-768x225.png 768w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-570x167.png 570w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-270x79.png 270w, https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3-800x234.png 800w\" alt=\"\" width=\"1024\" height=\"300\" \/> <\/a>\n<h2>Conclus\u00e3o<\/h2>\nO novo sistema mant\u00e9m a bonifica\u00e7\u00e3o pura fora da incid\u00eancia do IBS e da CBS. Por\u00e9m, quando h\u00e1 retorno econ\u00f4mico \u2014 direto ou indireto \u2014 a bonifica\u00e7\u00e3o passa a ser considerada opera\u00e7\u00e3o onerosa e, portanto, tributada. Para o setor farmac\u00eautico, entender essa diferen\u00e7a \u00e9 essencial para estruturar pol\u00edticas comerciais e documentar corretamente as opera\u00e7\u00f5es.\n\n<strong>Quer preparar sua empresa para a Reforma Tribut\u00e1ria? Fale com a Simtax.<\/strong>\n<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\n\u25ba E-mail: comercial@simtax.com.br\n\u25ba <a href=\"https:\/\/api.whatsapp.com\/send?phone=5511975434715&amp;text=Ol%C3%A1,%20vim%20do%20Blog%20e%20gostaria%20de%20mais%20informa%C3%A7%C3%B5es\">(11) 97543-4715\u00a0<\/a>\n\nCompartilhe:\n\n&nbsp;\n<h2>Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Bonifica\u00e7\u00e3o IBS CBS: entenda quando a bonifica\u00e7\u00e3o \u00e9 onerosa e gera tributa\u00e7\u00e3o segundo a LC 214\/2025. Veja exemplos do setor farmac\u00eautico.<\/p>\n","protected":false},"author":1,"featured_media":9211,"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-9210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\/2025 aplicadas ao setor farma - 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\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\/2025 aplicadas ao setor farma - Simtax\" \/>\n<meta property=\"og:description\" content=\"Bonifica\u00e7\u00e3o IBS CBS: entenda quando a bonifica\u00e7\u00e3o \u00e9 onerosa e gera tributa\u00e7\u00e3o segundo a LC 214\/2025. Veja exemplos do setor farmac\u00eautico.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/\" \/>\n<meta property=\"og:site_name\" content=\"Simtax\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-28T13:27:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/ativo-nao-circulante-ibs-cbs-simtax.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Suporte Evercode\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Suporte Evercode\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/\"},\"author\":{\"name\":\"Suporte Evercode\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#\\\/schema\\\/person\\\/81d7f00e4f9e1d8aaea3178c6a6b9efa\"},\"headline\":\"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\\\/2025 aplicadas ao setor farma\",\"datePublished\":\"2025-11-28T13:27:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/\"},\"wordCount\":521,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/ativo-nao-circulante-ibs-cbs-simtax.png\",\"articleSection\":[\"Reforma Tribut\u00e1ria\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/\",\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/\",\"name\":\"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\\\/2025 aplicadas ao setor farma - Simtax\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/ativo-nao-circulante-ibs-cbs-simtax.png\",\"datePublished\":\"2025-11-28T13:27:29+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#\\\/schema\\\/person\\\/81d7f00e4f9e1d8aaea3178c6a6b9efa\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/#primaryimage\",\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/ativo-nao-circulante-ibs-cbs-simtax.png\",\"contentUrl\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/ativo-nao-circulante-ibs-cbs-simtax.png\",\"width\":1280,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\\\/2025 aplicadas ao setor farma\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#website\",\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/\",\"name\":\"Simtax\",\"description\":\"Reforma\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/#\\\/schema\\\/person\\\/81d7f00e4f9e1d8aaea3178c6a6b9efa\",\"name\":\"Suporte Evercode\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g\",\"caption\":\"Suporte Evercode\"},\"sameAs\":[\"https:\\\/\\\/simtax.com.br\\\/reforma\"],\"url\":\"https:\\\/\\\/simtax.com.br\\\/reforma\\\/author\\\/suporte-evercode\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\/2025 aplicadas ao setor farma - Simtax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/","og_locale":"pt_BR","og_type":"article","og_title":"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\/2025 aplicadas ao setor farma - Simtax","og_description":"Bonifica\u00e7\u00e3o IBS CBS: entenda quando a bonifica\u00e7\u00e3o \u00e9 onerosa e gera tributa\u00e7\u00e3o segundo a LC 214\/2025. Veja exemplos do setor farmac\u00eautico.","og_url":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/","og_site_name":"Simtax","article_published_time":"2025-11-28T13:27:29+00:00","og_image":[{"width":1280,"height":720,"url":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/ativo-nao-circulante-ibs-cbs-simtax.png","type":"image\/png"}],"author":"Suporte Evercode","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Suporte Evercode","Est. tempo de leitura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/#article","isPartOf":{"@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/"},"author":{"name":"Suporte Evercode","@id":"https:\/\/simtax.com.br\/reforma\/#\/schema\/person\/81d7f00e4f9e1d8aaea3178c6a6b9efa"},"headline":"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\/2025 aplicadas ao setor farma","datePublished":"2025-11-28T13:27:29+00:00","mainEntityOfPage":{"@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/"},"wordCount":521,"commentCount":0,"image":{"@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/#primaryimage"},"thumbnailUrl":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/ativo-nao-circulante-ibs-cbs-simtax.png","articleSection":["Reforma Tribut\u00e1ria"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/","url":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/","name":"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\/2025 aplicadas ao setor farma - Simtax","isPartOf":{"@id":"https:\/\/simtax.com.br\/reforma\/#website"},"primaryImageOfPage":{"@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/#primaryimage"},"image":{"@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/#primaryimage"},"thumbnailUrl":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/ativo-nao-circulante-ibs-cbs-simtax.png","datePublished":"2025-11-28T13:27:29+00:00","author":{"@id":"https:\/\/simtax.com.br\/reforma\/#\/schema\/person\/81d7f00e4f9e1d8aaea3178c6a6b9efa"},"breadcrumb":{"@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/#primaryimage","url":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/ativo-nao-circulante-ibs-cbs-simtax.png","contentUrl":"https:\/\/simtax.com.br\/reforma\/wp-content\/uploads\/2026\/01\/ativo-nao-circulante-ibs-cbs-simtax.png","width":1280,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/simtax.com.br\/reforma\/bonificacao-ibs-cbs-regras-da-lc-214-2025-aplicadas-ao-setor-farma\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/simtax.com.br\/reforma\/"},{"@type":"ListItem","position":2,"name":"Bonifica\u00e7\u00e3o IBS CBS: regras da LC 214\/2025 aplicadas ao setor farma"}]},{"@type":"WebSite","@id":"https:\/\/simtax.com.br\/reforma\/#website","url":"https:\/\/simtax.com.br\/reforma\/","name":"Simtax","description":"Reforma","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/simtax.com.br\/reforma\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Person","@id":"https:\/\/simtax.com.br\/reforma\/#\/schema\/person\/81d7f00e4f9e1d8aaea3178c6a6b9efa","name":"Suporte Evercode","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2ef254f850d6bd9cbdefe8be1ac1195968272ea81796c9697bc32a1a74ed48e2?s=96&d=mm&r=g","caption":"Suporte Evercode"},"sameAs":["https:\/\/simtax.com.br\/reforma"],"url":"https:\/\/simtax.com.br\/reforma\/author\/suporte-evercode\/"}]}},"_links":{"self":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/posts\/9210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/comments?post=9210"}],"version-history":[{"count":0,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/posts\/9210\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/media\/9211"}],"wp:attachment":[{"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/media?parent=9210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/categories?post=9210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/simtax.com.br\/reforma\/wp-json\/wp\/v2\/tags?post=9210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}