{"id":9218,"date":"2025-11-28T13:46:44","date_gmt":"2025-11-28T13:46:44","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/incidencia-ibs-cbs-brindes-e-operacoes-gratuitas-regras-do-art-5o-da-lc-214-2025\/"},"modified":"2025-11-28T13:46:44","modified_gmt":"2025-11-28T13:46:44","slug":"incidencia-ibs-cbs-brindes-e-operacoes-gratuitas-regras-do-art-5o-da-lc-214-2025","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/incidencia-ibs-cbs-brindes-e-operacoes-gratuitas-regras-do-art-5o-da-lc-214-2025\/","title":{"rendered":"Incid\u00eancia IBS CBS brindes e opera\u00e7\u00f5es gratuitas: regras do Art. 5\u00ba da LC 214\/2025"},"content":{"rendered":"\n<h1>Incid\u00eancia de IBS e CBS sobre brindes, bonifica\u00e7\u00f5es e opera\u00e7\u00f5es gratuitas: entenda o Art. 5\u00ba da LC 214\/2025<\/h1><p>O Art. 5\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> amplia o campo de incid\u00eancia do IBS e da CBS ao incluir opera\u00e7\u00f5es gratuitas, simb\u00f3licas, internas e opera\u00e7\u00f5es entre partes relacionadas. A regra encerra brechas hist\u00f3ricas usadas para reduzir carga tribut\u00e1ria e garante que toda opera\u00e7\u00e3o com valor econ\u00f4mico seja tratada como fato gerador.<\/p><h2>Texto resumido da lei<\/h2>\n<p>O IBS e a CBS tamb\u00e9m incidem sobre:<\/p>\n<ul>\n<li>Fornecimento gratuito ou abaixo do pre\u00e7o de mercado nas hip\u00f3teses previstas na lei;<\/li>\n<li>Fornecimento de brindes e bonifica\u00e7\u00f5es;<\/li>\n<li>Transmiss\u00e3o de bens para s\u00f3cios ou acionistas n\u00e3o contribuintes, quando houve cr\u00e9dito na aquisi\u00e7\u00e3o;<\/li>\n<li>Fornecimentos gratuitos ou subavaliados entre partes relacionadas.<\/li>\n<\/ul>\n<h2>1. O que o artigo faz<\/h2>\n<p>O artigo determina que nem toda opera\u00e7\u00e3o gratuita \u00e9 isenta de IBS e CBS. Se a opera\u00e7\u00e3o representa vantagem econ\u00f4mica, substitui uma venda, beneficia algu\u00e9m vinculado ou ocorre abaixo do valor de mercado, o fisco pode reclassificar e tributar.<\/p>\n<p>Em resumo: gratuidade aparente n\u00e3o significa aus\u00eancia de incid\u00eancia.<\/p>\n<h2>2. Analisando inciso por inciso<\/h2>\n<h3>I \u2014 Fornecimento gratuito ou abaixo do valor de mercado<\/h3>\n<p>Se um bem ou servi\u00e7o \u00e9 fornecido gratuitamente, mas substitui uma venda, est\u00e1 vinculado a acordo comercial ou ocorre abaixo do pre\u00e7o normal, pode ser tributado.<\/p>\n<p><strong>Exemplo pr\u00e1tico:<\/strong> uma ind\u00fastria doa medicamentos a um distribuidor parceiro, mas essa doa\u00e7\u00e3o comp\u00f5e estrat\u00e9gia comercial. Mesmo gratuita, a opera\u00e7\u00e3o \u00e9 tribut\u00e1vel.<\/p>\n<h3>II \u2014 Fornecimento de brindes e bonifica\u00e7\u00f5es<\/h3>\n<p>Brindes, amostras, kits promocionais e bonifica\u00e7\u00f5es passam a ser tributados por padr\u00e3o. Representam fornecimento de bens com valor econ\u00f4mico. A exce\u00e7\u00e3o \u00e9 a bonifica\u00e7\u00e3o puramente gratuita, sem contrapartida.<\/p>\n<h3>III \u2014 Transmiss\u00e3o de bens a s\u00f3cios ou acionistas<\/h3>\n<p>Se a empresa entrega bens a s\u00f3cios ou acionistas, e esses bens geraram cr\u00e9dito de IBS\/CBS na compra, a transmiss\u00e3o \u00e9 tributada.<\/p>\n<p><strong>Exemplo:<\/strong> devolu\u00e7\u00e3o de capital feita por meio de equipamentos adquiridos com cr\u00e9dito.<\/p>\n<h3>IV \u2014 Opera\u00e7\u00f5es gratuitas ou subavaliadas entre partes relacionadas<\/h3>\n<p>Opera\u00e7\u00f5es internas feitas sem cobran\u00e7a ou com valor simb\u00f3lico podem ser reclassificadas pelo fisco e tributadas pelo valor de mercado.<\/p>\n<p><strong>Exemplo:<\/strong> venda subavaliada entre matriz e distribuidora coligada visando deslocar margem dentro do grupo.<\/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. Resumo did\u00e1tico<\/h2>\n<table>\n<thead>\n<tr><th>Inciso<\/th><th>Situa\u00e7\u00e3o<\/th><th>O que acontece<\/th><th>Tributa\u00e7\u00e3o<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>I<\/td><td>Gratuito \/ abaixo do pre\u00e7o<\/td><td>Substitui venda real<\/td><td>Sim<\/td><\/tr>\n<tr><td>II<\/td><td>Brindes e bonifica\u00e7\u00f5es<\/td><td>Valor econ\u00f4mico<\/td><td>Sim<\/td><\/tr>\n<tr><td>III<\/td><td>Bens para s\u00f3cios<\/td><td>Houve cr\u00e9dito anterior<\/td><td>Sim<\/td><\/tr>\n<tr><td>IV<\/td><td>Partes relacionadas<\/td><td>Valor de mercado prevalece<\/td><td>Sim<\/td><\/tr>\n<\/tbody>\n<\/table>\n<h2>4. Aplica\u00e7\u00e3o pr\u00e1tica no setor farmac\u00eautico<\/h2>\n<table>\n<thead>\n<tr><th>Situa\u00e7\u00e3o<\/th><th>Interpreta\u00e7\u00e3o<\/th><th>Tributa\u00e7\u00e3o<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>Bonifica\u00e7\u00e3o por meta<\/td><td>Tem contrapartida<\/td><td>Sim<\/td><\/tr>\n<tr><td>Brindes promocionais<\/td><td>Valor econ\u00f4mico<\/td><td>Sim<\/td><\/tr>\n<tr><td>Venda abaixo do pre\u00e7o para coligada<\/td><td>Valor simb\u00f3lico<\/td><td>Sim<\/td><\/tr>\n<tr><td>Doa\u00e7\u00e3o sem contrapartida<\/td><td>Ato de liberalidade<\/td><td>N\u00e3o<\/td><\/tr>\n<tr><td>Devolu\u00e7\u00e3o de capital em bens<\/td><td>Bens com cr\u00e9dito anterior<\/td><td>Sim<\/td><\/tr>\n<\/tbody>\n<\/table>\n<h2>5. Inten\u00e7\u00e3o do legislador<\/h2>\n<p>O objetivo \u00e9 impedir pr\u00e1ticas comuns no regime anterior, como bonifica\u00e7\u00f5es disfar\u00e7adas, subfaturamento interno, devolu\u00e7\u00e3o de capital sem tributa\u00e7\u00e3o e planejamento tribut\u00e1rio artificial. A LC 214\/2025 busca tributar toda opera\u00e7\u00e3o que represente transfer\u00eancia de valor econ\u00f4mico, mesmo quando apresentada como gratuita.<\/p>\n<h2>Conclus\u00e3o<\/h2><p>O Art. 5\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> amplia a incid\u00eancia do IBS e da CBS para brindes, bonifica\u00e7\u00f5es, opera\u00e7\u00f5es simb\u00f3licas, devolu\u00e7\u00f5es de capital em bens e transa\u00e7\u00f5es entre partes relacionadas. Se h\u00e1 entrega de bem ou servi\u00e7o com valor econ\u00f4mico, h\u00e1 incid\u00eancia dos tributos, mesmo sem venda formal.<\/p><p>Para o setor farmac\u00eautico, isso exige revis\u00e3o das pol\u00edticas comerciais, aten\u00e7\u00e3o em opera\u00e7\u00f5es internas e forte controle fiscal.<\/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 brindes e opera\u00e7\u00f5es abaixo do valor de mercado: saiba o que muda com o Art. 5\u00ba da LC 214\/2025.<\/p>\n","protected":false},"author":1,"featured_media":9219,"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-9218","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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