[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/lei-sancionada-pelo-governo-pode-travar-beneficios-tributarios-no-brasil\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/lei-sancionada-pelo-governo-pode-travar-beneficios-tributarios-no-brasil\/amp\/","headline":"Lei Sancionada pelo governo Pode travar Benef\u00edcios Tribut\u00e1rios no Brasil","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/lei-sancionada-pelo-governo-pode-travar-beneficios-tributarios-no-brasil\/","datePublished":"2025-06-05T08:47:05-03:00","dateModified":"2025-06-05T08:47:06-03:00","description":"Nova lei sancionada por Lula pode travar a prorroga\u00e7\u00e3o de benef\u00edcios fiscais no Brasil, impactando setores e a corre\u00e7\u00e3o da tabela do IR.","articleSection":"Economia","articleBody":"Uma nova lei complementar, sancionada em dezembro pelo Presidente Lula, traz uma mudan\u00e7a importante para as empresas: ela pode impedir a prorroga\u00e7\u00e3o de pelo menos 10% dos benef\u00edcios fiscais que a Receita Federal classifica como \"gastos tribut\u00e1rios\". Isso acontecer\u00e1 se as contas do governo piorarem. Essa medida faz parte dos gatilhos do novo arcabou\u00e7o fiscal, que o Congresso aprovou no ano ado. O mesmo projeto tamb\u00e9m trouxe regras para o reajuste do sal\u00e1rio m\u00ednimo e o Benef\u00edcio de Presta\u00e7\u00e3o Continuada (BPC). Benef\u00edcios na Mira da Tesoura Fiscal Alguns dos incentivos fiscais que est\u00e3o com a \"data de validade\" marcada para os pr\u00f3ximos anos incluem aqueles para: Inform\u00e1tica e automa\u00e7\u00e3o Semicondutores (Padis) Aten\u00e7\u00e3o oncol\u00f3gica (Pronon) Sa\u00fade da pessoa com defici\u00eancia (Pronas\/PCD) Leasing de aeronaves Incentivo ao esporte Al\u00e9m desses, programas em regi\u00f5es como a Sudam (Amaz\u00f4nia), Sudene (Nordeste), Zona Franca de Manaus e \u00e1reas de livre com\u00e9rcio do Norte tamb\u00e9m est\u00e3o sob a mira. Esses dados v\u00eam de um levantamento da Folha e do escrit\u00f3rio SBSA, que analisaram o Or\u00e7amento de 2025 e informa\u00e7\u00f5es da Receita Federal. \ud83e\udd14 Para Refletir: Sua empresa depende de algum desses benef\u00edcios para se manter competitiva? Quando a Prorroga\u00e7\u00e3o de Benef\u00edcios Fica Proibida? A nova lei \u00e9 clara: fica proibido criar, ampliar ou prorrogar incentivos ou benef\u00edcios tribut\u00e1rios em duas situa\u00e7\u00f5es principais: D\u00e9ficit Prim\u00e1rio: Se as contas do governo central (Uni\u00e3o) fecharem com d\u00e9ficit a partir de 2025. Nesse caso, a proibi\u00e7\u00e3o vale para o ano seguinte \u00e0 constata\u00e7\u00e3o do d\u00e9ficit e continua at\u00e9 que o governo registre um super\u00e1vit. Redu\u00e7\u00e3o de Despesas Discricion\u00e1rias: Se o projeto de lei or\u00e7ament\u00e1ria (o que o governo planeja gastar) mostrar uma redu\u00e7\u00e3o nas despesas \"n\u00e3o obrigat\u00f3rias\" (como investimentos) para o ano seguinte. Essa regra come\u00e7a a valer a partir de 2027. A prorroga\u00e7\u00e3o de incentivos s\u00f3 volta a ser permitida quando ambas as situa\u00e7\u00f5es forem corrigidas: o governo deve voltar a ter super\u00e1vit e as despesas discricion\u00e1rias devem voltar a crescer. \ud83d\udca1 Destaque R\u00e1pido: Se o governo n\u00e3o conseguir equilibrar as contas ou cortar gastos discricion\u00e1rios, novos benef\u00edcios fiscais podem ser barrados! At\u00e9 a Tabela do Imposto de Renda Pode Ser Afetada A lei vai al\u00e9m dos \"gastos tribut\u00e1rios\" e pode impactar at\u00e9 mesmo a cria\u00e7\u00e3o ou renova\u00e7\u00e3o de benef\u00edcios que a Receita n\u00e3o considera como tal, como a t\u00e3o esperada corre\u00e7\u00e3o da tabela do Imposto de Renda (IR). Por causa disso, o governo prop\u00f4s que o aumento da faixa de isen\u00e7\u00e3o para R$ 5.000,00 possa valer por tempo indeterminado. Isso \u00e9 diferente do que vem acontecendo desde 2012, quando a renova\u00e7\u00e3o ou implementa\u00e7\u00e3o de novos benef\u00edcios tinha um prazo fixo de cinco anos. O Tamanho da Ren\u00fancia Fiscal e os Prazos de Vencimento Considerando apenas as desonera\u00e7\u00f5es de Imposto de Renda (Pessoa F\u00edsica, Jur\u00eddica e Retido na Fonte), Imposto de Importa\u00e7\u00e3o e CSLL que vencem at\u00e9 2073, os benef\u00edcios com data para acabar somam R$ 81 bilh\u00f5es. Desse total, pelo menos R$ 35 bilh\u00f5es t\u00eam prazo para terminar at\u00e9 o final de 2027. Benef\u00edcios relacionados a PIS\/Cofins e IPI (Imposto sobre Produtos Industrializados) que vencem em 2027 est\u00e3o fora dessa conta, devido \u00e0 reforma tribut\u00e1ria. As exce\u00e7\u00f5es para os novos tributos n\u00e3o t\u00eam data para acabar, mas podem ser revistas pelo Congresso a partir de 2030. Os incentivos com prazo definido s\u00e3o uma exce\u00e7\u00e3o. O valor total dos gastos tribut\u00e1rios informados no Or\u00e7amento de 2025 \u00e9 de R$ 536 bilh\u00f5es, o que representa cerca de 4% do PIB ou 20% da arrecada\u00e7\u00e3o da Receita Federal. O governo, no entanto, acredita que esses c\u00e1lculos est\u00e3o subestimados e que a ren\u00fancia fiscal real pode chegar a R$ 800 bilh\u00f5es. \ud83d\udcca Opine R\u00e1pido: Voc\u00ea concorda que o governo deve limitar os benef\u00edcios fiscais em caso de piora nas contas p\u00fablicas? ( ) Sim ( ) N\u00e3o ( ) Depende da situa\u00e7\u00e3o Leia Tamb\u00e9m: Entenda a Lei Complementar 211\/2024: Essa lei, por ser complementar, exige uma aprova\u00e7\u00e3o mais robusta no Congresso (maioria absoluta da composi\u00e7\u00e3o das Casas, n\u00e3o apenas maioria simples dos presentes). Ela estabelece claramente as condi\u00e7\u00f5es para barrar incentivos fiscais: A partir de 2025: Se houver d\u00e9ficit prim\u00e1rio do governo central, fica proibida a cria\u00e7\u00e3o, amplia\u00e7\u00e3o ou prorroga\u00e7\u00e3o de benef\u00edcios tribut\u00e1rios no ano seguinte, at\u00e9 que o super\u00e1vit prim\u00e1rio seja constatado. A partir de 2027 (com base no Or\u00e7amento de 2027): Se as despesas discricion\u00e1rias totais tiverem redu\u00e7\u00e3o nominal (comparando o ano anterior com o imediatamente anterior), fica proibida a cria\u00e7\u00e3o, amplia\u00e7\u00e3o ou prorroga\u00e7\u00e3o de benef\u00edcios, at\u00e9 que essas despesas voltem a crescer nominalmente. Quiz R\u00e1pido: Teste seu Conhecimento! Em que m\u00eas a lei complementar que pode limitar benef\u00edcios fiscais foi sancionada? a) Setembro do ano ado b) Outubro do ano ado c) Dezembro do ano ado Qual a porcentagem m\u00ednima de benef\u00edcios fiscais que podem ser afetados pela nova lei? a) 5% b) 10% c) 20% Em que situa\u00e7\u00e3o a lei pode impedir a prorroga\u00e7\u00e3o de benef\u00edcios a partir de 2025? a) Se o governo tiver super\u00e1vit prim\u00e1rio. b) Em caso de d\u00e9ficit prim\u00e1rio nas contas do governo central. c) Se a despesa discricion\u00e1ria aumentar. Principais Pontos Para Lembrar: Lei Complementar de Dezembro: Pode barrar a prorroga\u00e7\u00e3o de benef\u00edcios fiscais. Gatilhos do Arcabou\u00e7o: A medida \u00e9 acionada por d\u00e9ficit prim\u00e1rio ou redu\u00e7\u00e3o de despesas discricion\u00e1rias. Benef\u00edcios na Mira: Setores como inform\u00e1tica, semicondutores, sa\u00fade e programas regionais podem ser afetados. Impacto na Tabela do IR: A lei pode dificultar a corre\u00e7\u00e3o da tabela por tempo indeterminado. Regras Claras: A proibi\u00e7\u00e3o dura enquanto as contas do governo n\u00e3o se equilibrarem. E agora? O que fazer? [\u27a1\ufe0f A\u00e7\u00e3o Sugerida: Se sua empresa se beneficia de incentivos fiscais, procure seu consultor tribut\u00e1rio para entender como essas novas regras podem impactar seus planos futuros e quais alternativas existem! [\ud83d\udcac Deixe seu Coment\u00e1rio: Qual benef\u00edcio fiscal voc\u00ea considera mais essencial para a economia brasileira e que n\u00e3o deveria ser afetado por essas regras?","keywords":["Arcabou\u00e7o Fiscal"," benef\u00edcios fiscais"," cen\u00e1rio fiscal"," Cofins"," CSLL"," d\u00e9ficit prim\u00e1rio"," despesas discricion\u00e1rias"," destaque"," economia"," finan\u00e7as p\u00fablicas"," Gastos Tribut\u00e1rios"," governo"," IMPOSTO DE RENDA"," incentivos fiscais"," IPI"," IRPF"," IRPJ"," lei complementar"," lula"," PIS"," reforma tribut\u00e1ria"," Sudam"," Sudene"," ZFM"," "],"name":"Lei Sancionada pelo governo Pode travar Benef\u00edcios Tribut\u00e1rios no Brasil","thumbnailUrl":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2024\/10\/Contadora-Lei-150x150.jpg","wordCount":"924","timeRequired":"PT4M6S","mainEntity":{"@type":"WebPage","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/lei-sancionada-pelo-governo-pode-travar-beneficios-tributarios-no-brasil\/amp\/"},"author":{"@type":"Person","name":"Ricardo de Freitas","description":"Ricardo de Freitas n\u00e3o \u00e9 apenas o CEO e Jornalista do Portal Jornal Cont\u00e1bil, mas tamb\u00e9m possui uma s\u00f3lida trajet\u00f3ria como principal executivo e consultor de grandes empresas de software no Brasil. Sua experi\u00eancia no setor de tecnologia, adquirida at\u00e9 2013, o proporcionou uma vis\u00e3o estrat\u00e9gica sobre as necessidades e desafios das empresas. Ainda em 2010, demonstrou sua expertise em comunica\u00e7\u00e3o e neg\u00f3cios ao lan\u00e7ar com sucesso o livro \"A Revolu\u00e7\u00e3o de Marketing para Empresas de Contabilidade\", uma obra que se tornou refer\u00eancia para o setor cont\u00e1bil em busca de novas abordagens de marketing e relacionamento com clientes. Sua lideran\u00e7a no Jornal Cont\u00e1bil, portanto, \u00e9 enriquecida por uma compreens\u00e3o multifacetada do mundo empresarial, unindo tecnologia, gest\u00e3o e comunica\u00e7\u00e3o estrat\u00e9gica.","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/autor\/redator\/","sameAs":["https:\/\/jornalcontabil-br.noticiasgoianas.com"],"image":{"@type":"ImageObject","url":"https:\/\/secure.gravatar.com\/avatar\/ae452389a786dfa310206ecb7951e0b8b17faca3780e87c88555637cd69812ff?s=96&d=mm&r=g","height":96,"width":96}},"editor":{"@type":"Person","name":"Ricardo de Freitas","description":"Ricardo de Freitas n\u00e3o \u00e9 apenas o CEO e Jornalista do Portal Jornal Cont\u00e1bil, mas tamb\u00e9m possui uma s\u00f3lida trajet\u00f3ria como principal executivo e consultor de grandes empresas de software no Brasil. Sua experi\u00eancia no setor de tecnologia, adquirida at\u00e9 2013, o proporcionou uma vis\u00e3o estrat\u00e9gica sobre as necessidades e desafios das empresas. Ainda em 2010, demonstrou sua expertise em comunica\u00e7\u00e3o e neg\u00f3cios ao lan\u00e7ar com sucesso o livro \"A Revolu\u00e7\u00e3o de Marketing para Empresas de Contabilidade\", uma obra que se tornou refer\u00eancia para o setor cont\u00e1bil em busca de novas abordagens de marketing e relacionamento com clientes. Sua lideran\u00e7a no Jornal Cont\u00e1bil, portanto, \u00e9 enriquecida por uma compreens\u00e3o multifacetada do mundo empresarial, unindo tecnologia, gest\u00e3o e comunica\u00e7\u00e3o estrat\u00e9gica.","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/autor\/redator\/","sameAs":["https:\/\/jornalcontabil-br.noticiasgoianas.com"],"image":{"@type":"ImageObject","url":"https:\/\/secure.gravatar.com\/avatar\/ae452389a786dfa310206ecb7951e0b8b17faca3780e87c88555637cd69812ff?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Jornal Cont\u00e1bil - Independ\u00eancia e 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