{"id":9266,"date":"2025-12-03T11:20:12","date_gmt":"2025-12-03T11:20:12","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/quem-paga-ibs-e-cbs-em-leiloes-veja-a-regra-para-licitacoes-publicas\/"},"modified":"2025-12-03T11:20:12","modified_gmt":"2025-12-03T11:20:12","slug":"quem-paga-ibs-e-cbs-em-leiloes-veja-a-regra-para-licitacoes-publicas","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/quem-paga-ibs-e-cbs-em-leiloes-veja-a-regra-para-licitacoes-publicas\/","title":{"rendered":"Quem paga IBS e CBS em leil\u00f5es? Veja a regra para licita\u00e7\u00f5es p\u00fablicas"},"content":{"rendered":"\n<h1>Quem paga IBS e CBS em leil\u00f5es: entenda o Art. 21, inciso II da LC 214\/2025<\/h1>\nA <a style=\"color: #0a46e9;\" href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/Lcp214.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 214\/2025<\/a> definiu novas regras sobre quem \u00e9 contribuinte do IBS e da CBS. Al\u00e9m dos fornecedores que realizam opera\u00e7\u00f5es regulares de bens e servi\u00e7os, a lei determina que, em opera\u00e7\u00f5es espec\u00edficas, o contribuinte ser\u00e1 o comprador, e n\u00e3o o vendedor.\n\n\u00c9 o caso das aquisi\u00e7\u00f5es em licita\u00e7\u00f5es p\u00fablicas de bens apreendidos ou abandonados e das compras realizadas em leil\u00f5es judiciais.\n<h2>O que o Art. 21 estabelece<\/h2>\n<blockquote>II \u2013 o adquirente, ainda que n\u00e3o enquadrado no inciso I, na aquisi\u00e7\u00e3o de bem:\na) apreendido ou abandonado, em licita\u00e7\u00e3o promovida pelo poder p\u00fablico; ou\nb) em leil\u00e3o judicial.<\/blockquote>\nQuando o vendedor n\u00e3o exerce atividade econ\u00f4mica, a responsabilidade pelo recolhimento dos tributos \u00e9 transferida ao comprador.\n<h2>Por que o comprador paga o imposto?<\/h2>\nEssas opera\u00e7\u00f5es n\u00e3o ocorrem dentro de um mercado comercial tradicional. O poder p\u00fablico e o Judici\u00e1rio n\u00e3o exercem atividade econ\u00f4mica. Para evitar lacunas tribut\u00e1rias, o tributo recai sobre o adquirente do bem.\n\nO objetivo \u00e9 garantir que opera\u00e7\u00f5es com valor econ\u00f4mico n\u00e3o fiquem sem incid\u00eancia tribut\u00e1ria.\n\n<a href=\"https:\/\/chat.whatsapp.com\/HYzpdCyNpLyG3AIOMiqSpq\" target=\"_blank\" rel=\"noopener\">\n<img fetchpriority=\"high\" 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>Situa\u00e7\u00e3o 1 \u2013 Compra em licita\u00e7\u00f5es de bens apreendidos<\/h2>\nQuando Uni\u00e3o, Estados ou Munic\u00edpios realizam licita\u00e7\u00f5es para vender bens apreendidos ou abandonados, o vencedor da licita\u00e7\u00e3o \u00e9 quem recolhe o IBS e a CBS.\n\n<strong>Exemplo:<\/strong> Uma distribuidora arremata cosm\u00e9ticos apreendidos pela Receita Federal.\n<h2>Situa\u00e7\u00e3o 2 \u2013 Compra em leil\u00f5es judiciais<\/h2>\nNesses casos, os bens s\u00e3o vendidos por determina\u00e7\u00e3o judicial. O Judici\u00e1rio e o antigo propriet\u00e1rio n\u00e3o s\u00e3o contribuintes. O imposto \u00e9 recolhido pelo adquirente.\n\n<strong>Exemplo:<\/strong> Farm\u00e1cia que compra um im\u00f3vel em leil\u00e3o judicial.\n<h2>Aplica\u00e7\u00e3o pr\u00e1tica para o setor farmac\u00eautico<\/h2>\nInd\u00fastrias, distribuidores e farm\u00e1cias precisam ficar atentos, pois a responsabilidade de recolher ocorre quando:\n<ul>\n \t<li>Compram estoques apreendidos;<\/li>\n \t<li>Adquirem m\u00e1quinas e equipamentos em leil\u00f5es;<\/li>\n \t<li>Arrematam bens em massas falidas;<\/li>\n \t<li>Participam de licita\u00e7\u00f5es p\u00fablicas de bens abandonados.<\/li>\n<\/ul>\n<h2>Resumo pr\u00e1tico<\/h2>\n<table>\n<thead>\n<tr>\n<th>Situa\u00e7\u00e3o<\/th>\n<th>Quem recolhe IBS e CBS<\/th>\n<th>Motivo<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Venda comum entre empresas<\/td>\n<td>Fornecedor<\/td>\n<td>\u00c9 contribuinte habitual<\/td>\n<\/tr>\n<tr>\n<td>Compra de bens apreendidos<\/td>\n<td>Comprador<\/td>\n<td>Poder p\u00fablico n\u00e3o exerce atividade econ\u00f4mica<\/td>\n<\/tr>\n<tr>\n<td>Compra em leil\u00e3o judicial<\/td>\n<td>Comprador<\/td>\n<td>Venda n\u00e3o \u00e9 comercial habitual<\/td>\n<\/tr>\n<tr>\n<td>Compra casual entre pessoas f\u00edsicas<\/td>\n<td>Nenhum<\/td>\n<td>N\u00e3o h\u00e1 habitualidade<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Conclus\u00e3o<\/h2>\nO Art. 21, inciso II da LC 214\/2025 estabelece que, em licita\u00e7\u00f5es p\u00fablicas e leil\u00f5es judiciais, o contribuinte do IBS e da CBS \u00e9 o adquirente do bem. A medida garante coer\u00eancia ao sistema, evita lacunas de incid\u00eancia e assegura que opera\u00e7\u00f5es economicamente relevantes gerem tributa\u00e7\u00e3o.\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>Saiba quem paga IBS e CBS em leil\u00f5es e licita\u00e7\u00f5es p\u00fablicas. A LC 214\/2025 define que o adquirente recolhe os tributos quando o vendedor n\u00e3o exerce atividade econ\u00f4mica.<\/p>\n","protected":false},"author":1,"featured_media":9267,"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-9266","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>Quem paga IBS e CBS em leil\u00f5es? 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