{"id":9222,"date":"2025-11-28T13:57:10","date_gmt":"2025-11-28T13:57:10","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/bonificacao-pura-ibs-cbs-entenda-quando-a-bonificacao-paga-ou-nao-paga-o-imposto\/"},"modified":"2025-11-28T13:57:10","modified_gmt":"2025-11-28T13:57:10","slug":"bonificacao-pura-ibs-cbs-entenda-quando-a-bonificacao-paga-ou-nao-paga-o-imposto","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/bonificacao-pura-ibs-cbs-entenda-quando-a-bonificacao-paga-ou-nao-paga-o-imposto\/","title":{"rendered":"Bonifica\u00e7\u00e3o pura IBS CBS: entenda quando a bonifica\u00e7\u00e3o paga ou n\u00e3o paga o imposto"},"content":{"rendered":"\n<h1>Bonifica\u00e7\u00e3o na Reforma Tribut\u00e1ria: quando a IBS e a CBS incidem, segundo o Art. 5\u00ba, \u00a71\u00ba da LC 214\/2025<\/h1><p>O \u00a71\u00ba do 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> estabelece regras essenciais sobre quando uma bonifica\u00e7\u00e3o \u00e9 tributada e quando ela n\u00e3o gera IBS e CBS. Embora o Art. 5\u00ba, inciso II, determine que h\u00e1 incid\u00eancia sobre \u201cbrindes e bonifica\u00e7\u00f5es\u201d, o \u00a71\u00ba faz uma distin\u00e7\u00e3o importante: a bonifica\u00e7\u00e3o pura \u2014 aquela sem evento posterior e registrada na nota fiscal \u2014 n\u00e3o \u00e9 tributada.<\/p><h2>Texto da lei<\/h2>\n<blockquote>\n\u00a7 1\u00ba O disposto no inciso II do caput deste artigo:<br><br>\nI &#8211; n\u00e3o se aplica \u00e0s bonifica\u00e7\u00f5es que constem do respectivo documento fiscal e que n\u00e3o dependam de evento posterior; e<br>\nII &#8211; aplica-se ao bem dado em bonifica\u00e7\u00e3o sujeito a al\u00edquota espec\u00edfica por unidade de medida, inclusive na hip\u00f3tese do inciso I deste par\u00e1grafo.\n<\/blockquote>\n<h2>1. Contexto: o que o Art. 5\u00ba e o \u00a71\u00ba realmente dizem<\/h2>\n<p>O Art. 5\u00ba, II determina que o IBS e a CBS incidem sobre o fornecimento de brindes e bonifica\u00e7\u00f5es. Se lido isoladamente, isso levaria \u00e0 interpreta\u00e7\u00e3o de que toda bonifica\u00e7\u00e3o seria tributada. Por\u00e9m, o \u00a71\u00ba protege as bonifica\u00e7\u00f5es puras \u2014 aquelas registradas na NF, imediatas e sem condi\u00e7\u00e3o futura.<\/p>\n<h2>2. Inciso I \u2014 Bonifica\u00e7\u00e3o na nota fiscal, sem evento posterior<\/h2>\n<p>O inciso I estabelece que a incid\u00eancia n\u00e3o se aplica \u00e0 bonifica\u00e7\u00e3o que consta na NF, \u00e9 imediata e n\u00e3o depende de evento futuro. Assim, a bonifica\u00e7\u00e3o pura n\u00e3o \u00e9 tributada.<\/p>\n<p><strong>Exemplo farma:<\/strong> ind\u00fastria vende 100 caixas e concede 10 de bonifica\u00e7\u00e3o na mesma NF \u2014 sem meta ou publicidade.<\/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 \u201cevento posterior\u201d?<\/h2>\n<p>Evento posterior \u00e9 qualquer condi\u00e7\u00e3o que determine se a bonifica\u00e7\u00e3o ser\u00e1 concedida: metas, campanhas, exposi\u00e7\u00e3o em g\u00f4ndola, publicidade ou compensa\u00e7\u00f5es. Nessas situa\u00e7\u00f5es, a bonifica\u00e7\u00e3o \u00e9 onerosa e tributada.<\/p>\n<h2>4. Inciso II \u2014 produtos com al\u00edquota por unidade<\/h2>\n<p>Mesmo quando a bonifica\u00e7\u00e3o \u00e9 pura e est\u00e1 na NF, se o produto for tributado por unidade de medida, h\u00e1 incid\u00eancia. A base \u00e9 quantitativa, n\u00e3o econ\u00f4mica.<\/p>\n<p><strong>Exemplo:<\/strong> medicamentos com al\u00edquota espec\u00edfica por dose ou ml \u2014 cada unidade bonificada gera incid\u00eancia.<\/p>\n<h2>5. Resumo did\u00e1tico<\/h2>\n<table>\n<thead>\n<tr><th>Tipo<\/th><th>NF?<\/th><th>Evento?<\/th><th>Al\u00edquota por unidade?<\/th><th>Incide?<\/th><th>Base legal<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>Bonifica\u00e7\u00e3o pura<\/td><td>Sim<\/td><td>N\u00e3o<\/td><td>N\u00e3o<\/td><td>N\u00e3o<\/td><td>Art. 5\u00ba, \u00a71\u00ba, I<\/td><\/tr>\n<tr><td>Bonifica\u00e7\u00e3o por meta<\/td><td>Sim<\/td><td>Sim<\/td><td>N\u00e3o<\/td><td>Sim<\/td><td>Art. 5\u00ba, II<\/td><\/tr>\n<tr><td>Bonifica\u00e7\u00e3o c\/ al\u00edquota por unidade<\/td><td>Sim<\/td><td>N\u00e3o<\/td><td>Sim<\/td><td>Sim<\/td><td>Art. 5\u00ba, \u00a71\u00ba, II<\/td><\/tr>\n<tr><td>B\u00f4nus p\u00f3s-campanha<\/td><td>N\u00e3o<\/td><td>Sim<\/td><td>N\u00e3o<\/td><td>Sim<\/td><td>Art. 5\u00ba, II<\/td><\/tr>\n<tr><td>Doa\u00e7\u00e3o pura<\/td><td>\u2014<\/td><td>N\u00e3o<\/td><td>N\u00e3o<\/td><td>N\u00e3o<\/td><td>Art. 4\u00ba, \u00a71\u00ba<\/td><\/tr>\n<\/tbody>\n<\/table>\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>6. Aplica\u00e7\u00e3o pr\u00e1tica no setor farmac\u00eautico<\/h2>\n<table>\n<thead>\n<tr><th>Situa\u00e7\u00e3o real<\/th><th>Enquadramento<\/th><th>Tributa\u00e7\u00e3o<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>Bonifica\u00e7\u00e3o imediata na NF<\/td><td>Bonifica\u00e7\u00e3o pura<\/td><td>N\u00e3o<\/td><\/tr>\n<tr><td>Bonifica\u00e7\u00e3o ap\u00f3s meta trimestral<\/td><td>Onerosa<\/td><td>Sim<\/td><\/tr>\n<tr><td>Kits promocionais<\/td><td>Valor econ\u00f4mico<\/td><td>Sim<\/td><\/tr>\n<tr><td>Produto com al\u00edquota por unidade<\/td><td>Base f\u00edsica<\/td><td>Sim<\/td><\/tr>\n<tr><td>Doa\u00e7\u00e3o sem contrapartida<\/td><td>Liberalidade<\/td><td>N\u00e3o<\/td><\/tr>\n<\/tbody>\n<\/table>\n<h2>7. Conclus\u00e3o<\/h2><p>O \u00a71\u00ba do 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> esclarece que a bonifica\u00e7\u00e3o pura \u2014 registrada na nota fiscal e sem condi\u00e7\u00e3o futura \u2014 n\u00e3o gera IBS e CBS. J\u00e1 bonifica\u00e7\u00f5es vinculadas a metas, campanhas ou produtos com al\u00edquota por unidade s\u00e3o sempre tributadas.<\/p><p>Bonifica\u00e7\u00e3o pura = n\u00e3o incide. Bonifica\u00e7\u00e3o onerosa = incide.<\/p><p><strong>Quer preparar sua empresa para a Reforma Tribut\u00e1ria? 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