{"id":9216,"date":"2025-11-28T13:42:52","date_gmt":"2025-11-28T13:42:52","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/incidencia-ibs-cbs-ativo-nao-circulante-vendas-eventuais-tambem-pagam\/"},"modified":"2025-11-28T13:42:52","modified_gmt":"2025-11-28T13:42:52","slug":"incidencia-ibs-cbs-ativo-nao-circulante-vendas-eventuais-tambem-pagam","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/incidencia-ibs-cbs-ativo-nao-circulante-vendas-eventuais-tambem-pagam\/","title":{"rendered":"Incid\u00eancia IBS CBS ativo n\u00e3o circulante: vendas eventuais tamb\u00e9m pagam"},"content":{"rendered":"\n<h1>Incid\u00eancia de IBS e CBS sobre opera\u00e7\u00f5es com ativo n\u00e3o circulante: entenda o \u00a74\u00ba do Art. 4\u00ba da LC 214\/2025<\/h1><p>O \u00a74\u00ba do Art. 4\u00ba da <a style=\"color: #000080;\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a> determina que o IBS e a CBS incidem sobre qualquer opera\u00e7\u00e3o com bem ou servi\u00e7o, mesmo quando realizada com ativo n\u00e3o circulante ou em atividade econ\u00f4mica n\u00e3o habitual. Na pr\u00e1tica, isso significa que a tributa\u00e7\u00e3o n\u00e3o depende de a opera\u00e7\u00e3o fazer parte ou n\u00e3o do objeto social da empresa. Se h\u00e1 entrega de bem ou servi\u00e7o com valor econ\u00f4mico, h\u00e1 tributa\u00e7\u00e3o.<\/p><h2>Texto da lei<\/h2>\n<blockquote>\n\u00a7 4\u00ba O IBS e a CBS incidem sobre qualquer opera\u00e7\u00e3o com bem ou com servi\u00e7o realizada pelo contribuinte, incluindo aquelas realizadas com ativo n\u00e3o circulante ou no exerc\u00edcio de atividade econ\u00f4mica n\u00e3o habitual, observado o disposto no \u00a74\u00ba do art. 57 desta Lei Complementar.\n<\/blockquote>\n<h2>1. O que a lei quer dizer<\/h2>\n<p>O \u00a74\u00ba esclarece que IBS e CBS n\u00e3o se aplicam apenas \u00e0s vendas e servi\u00e7os que fazem parte da atividade principal da empresa. Eles tamb\u00e9m incidem sobre opera\u00e7\u00f5es eventuais, desde que haja valor econ\u00f4mico.<\/p>\n<p><strong>Em resumo:<\/strong> mesmo que a empresa realize uma venda, loca\u00e7\u00e3o ou cess\u00e3o fora da atividade habitual, haver\u00e1 tributa\u00e7\u00e3o.<\/p>\n<h2>2. O que \u00e9 ativo n\u00e3o circulante<\/h2>\n<p>Ativo n\u00e3o circulante \u00e9 o conjunto de bens permanentes da empresa, que n\u00e3o fazem parte do estoque. Inclui im\u00f3veis, m\u00e1quinas, equipamentos, ve\u00edculos e m\u00f3veis. Esses bens, quando vendidos ou cedidos, geram IBS e CBS mesmo que a empresa n\u00e3o atue nesse segmento.<\/p>\n<p><strong>Exemplo pr\u00e1tico:<\/strong> uma ind\u00fastria farmac\u00eautica vende um equipamento antigo ou um im\u00f3vel desativado. Mesmo fora da rotina da empresa, a opera\u00e7\u00e3o gera IBS e CBS porque envolve entrega de um bem com valor econ\u00f4mico.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<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\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"300\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-2.png\" alt=\"\" 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\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2>3. O que \u00e9 atividade econ\u00f4mica n\u00e3o habitual<\/h2>\n<p>Refere-se a opera\u00e7\u00f5es fora do conjunto de atividades do dia a dia, mas que geram valor. Mesmo que a empresa n\u00e3o atue regularmente naquele ramo, a opera\u00e7\u00e3o \u00e9 tributada.<\/p>\n<p><strong>Exemplos no setor farmac\u00eautico:<\/strong><\/p>\n<ul>\n<li>A ind\u00fastria cede temporariamente uma m\u00e1quina para outro laborat\u00f3rio, cobrando pelo uso \u2014 tributado.<\/li>\n<li>Um distribuidor vende direitos de uso de um software desenvolvido internamente \u2014 tributado.<\/li>\n<\/ul>\n<p>O crit\u00e9rio \u00e9 a exist\u00eancia de contrapresta\u00e7\u00e3o.<\/p>\n<h2>4. Por que essa regra foi criada<\/h2>\n<p>Antes da reforma, havia discuss\u00f5es sobre opera\u00e7\u00f5es \u201cfora do objeto social\u201d. Muitos defendiam que n\u00e3o deveria haver incid\u00eancia de ICMS ou ISS quando a empresa vendia im\u00f3veis, alugava bens ou cedia direitos n\u00e3o ligados \u00e0 atividade-fim.<\/p>\n<p>A LC 214\/2025 encerra essa discuss\u00e3o: se h\u00e1 fornecimento e valor econ\u00f4mico, h\u00e1 IBS e CBS \u2014 inclusive sobre opera\u00e7\u00f5es eventuais, n\u00e3o habituais, de bens permanentes, de bens imateriais ou de loca\u00e7\u00e3o ou cess\u00e3o.<\/p>\n<h2>5. Aplica\u00e7\u00e3o pr\u00e1tica no setor farmac\u00eautico<\/h2>\n<table>\n<thead>\n<tr><th>Situa\u00e7\u00e3o<\/th><th>Tipo de opera\u00e7\u00e3o<\/th><th>Tributa\u00e7\u00e3o<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>Venda de medicamentos<\/td><td>Venda habitual<\/td><td>Sim<\/td><\/tr>\n<tr><td>Venda de equipamento usado<\/td><td>Venda de ativo n\u00e3o circulante<\/td><td>Sim<\/td><\/tr>\n<tr><td>Aluguel de espa\u00e7o da ind\u00fastria<\/td><td>Loca\u00e7\u00e3o de bem<\/td><td>Sim<\/td><\/tr>\n<tr><td>Licenciamento de software interno<\/td><td>Direito imaterial<\/td><td>Sim<\/td><\/tr>\n<tr><td>Venda de ve\u00edculo da frota<\/td><td>Ativo permanente<\/td><td>Sim<\/td><\/tr>\n<tr><td>Doa\u00e7\u00e3o sem contrapresta\u00e7\u00e3o<\/td><td>Sem valor econ\u00f4mico<\/td><td>N\u00e3o<\/td><\/tr>\n<\/tbody>\n<\/table>\n<h2>6. Rela\u00e7\u00e3o com o \u00a74\u00ba do art. 57<\/h2>\n<p>O \u00a74\u00ba do art. 57, tratado em outro artigo, n\u00e3o exclui a incid\u00eancia, mas define regras de ajustes e cr\u00e9ditos relacionados a ativos permanentes. Ou seja, a tributa\u00e7\u00e3o continua existindo, mas com forma de apura\u00e7\u00e3o pr\u00f3pria.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/chat.whatsapp.com\/HYzpdCyNpLyG3AIOMiqSpq\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"300\" src=\"https:\/\/simtax.com.br\/wp-content\/uploads\/2025\/11\/MODELO-DE-BANNER-3.png\" alt=\"\" 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\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h2>7. Resumo did\u00e1tico<\/h2>\n<table>\n<thead>\n<tr><th>Conceito<\/th><th>Significado<\/th><th>Exemplo<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>Ativo n\u00e3o circulante<\/td><td>Bem do patrim\u00f4nio, fora do estoque<\/td><td>Venda de m\u00e1quina usada<\/td><\/tr>\n<tr><td>Atividade n\u00e3o habitual<\/td><td>Opera\u00e7\u00e3o fora da rotina<\/td><td>Aluguel de espa\u00e7o<\/td><\/tr>\n<tr><td>Ess\u00eancia da regra<\/td><td>Se h\u00e1 valor, h\u00e1 IBS\/CBS<\/td><td>Venda, cess\u00e3o ou loca\u00e7\u00e3o<\/td><\/tr>\n<tr><td>Exce\u00e7\u00e3o<\/td><td>Sem contrapresta\u00e7\u00e3o<\/td><td>Doa\u00e7\u00e3o pura<\/td><\/tr>\n<\/tbody>\n<\/table>\n<h2>Conclus\u00e3o<\/h2><p>O \u00a74\u00ba do Art. 4\u00ba da <a style=\"color: #000080;\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a> elimina qualquer brecha para excluir opera\u00e7\u00f5es eventuais da incid\u00eancia. Se h\u00e1 fornecimento de bens ou servi\u00e7os e h\u00e1 valor econ\u00f4mico, IBS e CBS incidem \u2014 mesmo que n\u00e3o fa\u00e7am parte do core business da empresa.<\/p><p>Para o setor farmac\u00eautico, isso exige aten\u00e7\u00e3o redobrada ao vender equipamentos usados, ceder marcas, alugar espa\u00e7os ou realizar transa\u00e7\u00f5es espor\u00e1dicas entre laborat\u00f3rios e distribuidores.<\/p><p><strong>Quer preparar sua empresa para a Reforma Tribut\u00e1ria? Fale com a Simtax.<\/strong><\/p>\t\t\t<h2>Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\t\t<p>\u25ba E-mail: comercial@simtax.com.br<br \/>\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><\/p><p>Compartilhe:<\/p>\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 512 512\" ><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 448 512\" ><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewBox=\"0 0 448 512\" ><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<h2>Posts relacionados:<\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Incid\u00eancia IBS CBS ativo n\u00e3o circulante: saiba como vendas e cess\u00f5es fora da atividade principal tamb\u00e9m geram tributa\u00e7\u00e3o na Reforma<\/p>\n","protected":false},"author":1,"featured_media":9217,"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-9216","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 - 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