{"id":9224,"date":"2025-11-28T14:07:23","date_gmt":"2025-11-28T14:07:23","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/partes-relacionadas-ibs-cbs-entenda-o-%c2%a72o-do-art-5o-da-lc-214-2025\/"},"modified":"2025-11-28T14:07:23","modified_gmt":"2025-11-28T14:07:23","slug":"partes-relacionadas-ibs-cbs-entenda-o-%c2%a72o-do-art-5o-da-lc-214-2025","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/partes-relacionadas-ibs-cbs-entenda-o-%c2%a72o-do-art-5o-da-lc-214-2025\/","title":{"rendered":"Partes relacionadas IBS CBS: entenda o \u00a72\u00ba do Art. 5\u00ba da LC 214\/2025"},"content":{"rendered":"\n

Partes relacionadas no IBS e na CBS: entenda o \u00a72\u00ba do Art. 5\u00ba da LC 214\/2025<\/h1>\nO \u00a72\u00ba do Art. 5\u00ba da Lei Complementar n\u00ba 214\/2025<\/a> define o que s\u00e3o \u201cpartes relacionadas\u201d para fins de incid\u00eancia do IBS e da CBS. Essa defini\u00e7\u00e3o \u00e9 essencial porque determina quando o governo pode desconsiderar o pre\u00e7o informado na nota fiscal e ajustar a opera\u00e7\u00e3o para o valor de mercado.\n

Texto da Lei<\/h2>\n
\u00a7 2\u00ba Para fins do disposto nesta Lei Complementar, considera-se que as partes s\u00e3o relacionadas quando no m\u00ednimo uma delas estiver sujeita \u00e0 influ\u00eancia, exercida direta ou indiretamente por outra parte, que possa levar ao estabelecimento de termos e de condi\u00e7\u00f5es em suas transa\u00e7\u00f5es que divirjam daqueles que seriam estabelecidos entre partes n\u00e3o relacionadas em transa\u00e7\u00f5es compar\u00e1veis.<\/blockquote>\n

1. O que o par\u00e1grafo est\u00e1 dizendo<\/h2>\nO dispositivo determina que partes relacionadas s\u00e3o aquelas em que existe influ\u00eancia direta ou indireta capaz de alterar o pre\u00e7o, o prazo ou as condi\u00e7\u00f5es da opera\u00e7\u00e3o. Se essa influ\u00eancia desvia a opera\u00e7\u00e3o do padr\u00e3o de mercado, o fisco pode ajustar a base de c\u00e1lculo do IBS e da CBS.\n

2. O que significa influ\u00eancia direta ou indireta<\/h2>\nA influ\u00eancia direta ocorre quando h\u00e1 controle acion\u00e1rio ou administrativo. A influ\u00eancia indireta ocorre quando o controle se manifesta por meio de terceiros, depend\u00eancia econ\u00f4mica, contratos ou acordos de exclusividade.\n\n\n\n\n\n\n\n\n
Tipo de influ\u00eancia<\/th>\nExemplo no setor farma<\/th>\nEfeito<\/th>\n<\/tr>\n<\/thead>\n
Direta<\/td>\nControladora e controlada<\/td>\nRela\u00e7\u00e3o relacionada<\/td>\n<\/tr>\n
Indireta<\/td>\nMesmo grupo econ\u00f4mico<\/td>\nCondi\u00e7\u00f5es ajust\u00e1veis<\/td>\n<\/tr>\n
Comercial<\/td>\nDepend\u00eancia de um \u00fanico fornecedor<\/td>\nInflu\u00eancia econ\u00f4mica<\/td>\n<\/tr>\n
Contratual<\/td>\nAcordos que definem pre\u00e7o de revenda<\/td>\nSubordina\u00e7\u00e3o<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\"\" <\/a>\n

3. O que s\u00e3o termos que divergem do mercado (arm\u2019s length)<\/h2>\nO fisco compara opera\u00e7\u00f5es entre partes relacionadas com opera\u00e7\u00f5es equivalentes realizadas com empresas independentes. Se o pre\u00e7o ou condi\u00e7\u00f5es diferem significativamente, h\u00e1 desvio de mercado e a base tribut\u00e1vel pode ser ajustada.\n\nExemplo:<\/strong> ind\u00fastria vende por R$ 50 para distribuidora vinculada, mas cobra R$ 80 de independentes. O fisco ajusta para R$ 80.\n

4. Objetivo da norma<\/h2>\nA regra impede manipula\u00e7\u00e3o de resultados, planejamento abusivo e deslocamento artificial de margem dentro do grupo econ\u00f4mico. O intuito \u00e9 que IBS e CBS incidam sobre o valor econ\u00f4mico real da transa\u00e7\u00e3o.\n

5. Aplica\u00e7\u00e3o pr\u00e1tica no setor farmac\u00eautico<\/h2>\n\n\n\n\n\n\n\n\n\n
Situa\u00e7\u00e3o<\/th>\nRela\u00e7\u00e3o<\/th>\nInterpreta\u00e7\u00e3o fiscal<\/th>\nTributa\u00e7\u00e3o<\/th>\n<\/tr>\n<\/thead>\n
Ind\u00fastria \u2192 distribuidora independente<\/td>\nSem v\u00ednculo<\/td>\nCondi\u00e7\u00f5es normais<\/td>\nSem ajuste<\/td>\n<\/tr>\n
Ind\u00fastria \u2192 distribuidora do grupo<\/td>\nV\u00ednculo societ\u00e1rio<\/td>\nAjuste poss\u00edvel<\/td>\nRecalcula<\/td>\n<\/tr>\n
Desconto simb\u00f3lico a coligada<\/td>\nPre\u00e7o artificial<\/td>\nRela\u00e7\u00e3o relacionada<\/td>\nValor de mercado<\/td>\n<\/tr>\n
Distribuidora \u2192 farm\u00e1cia do grupo<\/td>\nInflu\u00eancia comum<\/td>\nAjust\u00e1vel<\/td>\nPre\u00e7o de mercado<\/td>\n<\/tr>\n
Bonifica\u00e7\u00e3o exagerada entre vinculadas<\/td>\nCondi\u00e7\u00f5es artificiais<\/td>\nReclassifica como venda<\/td>\nTributada<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

6. Rela\u00e7\u00e3o com o Art. 5\u00ba, IV<\/h2>\nO inciso IV determina que IBS e CBS incidem sobre opera\u00e7\u00f5es n\u00e3o onerosas ou abaixo do valor de mercado quando feitas com partes relacionadas. O \u00a72\u00ba define quem s\u00e3o essas partes, permitindo aplicar corretamente o ajuste fiscal.\n\n\n\"\" <\/a>\n

7. Resumo did\u00e1tico<\/h2>\n\n\n\n\n\n\n\n\n\n
Conceito<\/th>\nSignificado<\/th>\nExemplo<\/th>\n<\/tr>\n<\/thead>\n
Partes relacionadas<\/td>\nInflu\u00eancia direta ou indireta<\/td>\nInd\u00fastria e distribuidor do grupo<\/td>\n<\/tr>\n
Influ\u00eancia direta<\/td>\nControle acion\u00e1rio<\/td>\nControladora<\/td>\n<\/tr>\n
Influ\u00eancia indireta<\/td>\nDepend\u00eancia econ\u00f4mica<\/td>\nExclusividade<\/td>\n<\/tr>\n
Desvio do mercado<\/td>\nPre\u00e7o artificial<\/td>\nVenda simb\u00f3lica<\/td>\n<\/tr>\n
Objetivo<\/td>\nEvitar manipula\u00e7\u00e3o<\/td>\nAjuste fiscal<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Conclus\u00e3o<\/h2>\nO \u00a72\u00ba do Art. 5\u00ba da Lei Complementar n\u00ba 214\/2025<\/a> estabelece que empresas com influ\u00eancia m\u00fatua s\u00e3o partes relacionadas. Quando essa rela\u00e7\u00e3o altera pre\u00e7o, prazo ou condi\u00e7\u00f5es, o governo pode ajustar a opera\u00e7\u00e3o para o valor de mercado e recalcular IBS e CBS.\n\nNo setor farmac\u00eautico, isso exige rigor na forma\u00e7\u00e3o de pre\u00e7os, nas bonifica\u00e7\u00f5es e nas negocia\u00e7\u00f5es entre empresas do mesmo grupo.\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":"

Partes relacionadas IBS CBS: veja como influ\u00eancia direta ou indireta pode gerar tributa\u00e7\u00e3o sobre opera\u00e7\u00f5es subavaliadas.<\/p>\n","protected":false},"author":1,"featured_media":9225,"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-9224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"yoast_head":"\nPartes relacionadas IBS CBS: entenda o \u00a72\u00ba do Art. 5\u00ba da LC 214\/2025 - 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\/partes-relacionadas-ibs-cbs-entenda-o-\u00a72o-do-art-5o-da-lc-214-2025\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Partes relacionadas IBS CBS: entenda o \u00a72\u00ba do Art. 5\u00ba da LC 214\/2025 - 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