{"id":14428,"date":"2025-07-09T08:00:57","date_gmt":"2025-07-09T08:00:57","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=14428"},"modified":"2025-07-03T13:44:34","modified_gmt":"2025-07-03T13:44:34","slug":"lc-214-2025-derrubada-de-vetos","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/07\/09\/lc-214-2025-derrubada-de-vetos\/","title":{"rendered":"LC 214\/2025 &#8211; Derrubada de vetos"},"content":{"rendered":"<p>Foi publicado no DOU a a derrubada dos vetos da LCP n\u00ba 214\/2025 em rela\u00e7\u00e3o \u00e0 op\u00e7\u00e3o dos fundos por entrarem ou n\u00e3o no regime regular de CBS\/IBS.<\/p>\n<p>Com a rejei\u00e7\u00e3o dos vetos aos incisos V e X do caput do art. 26 pelo Congresso Nacional, restabeleceu-se o entendimento de que:<\/p>\n<ul>\n<li>Fundos de investimento n\u00e3o ser\u00e3o considerados contribuintes do IBS e da CBS, desde que n\u00e3o liquidem antecipadamente receb\u00edveis;<\/li>\n<li>FIIs e Fiagros que realizem opera\u00e7\u00f5es com bens im\u00f3veis deixam de ser automaticamente tributados pelos novos tributos, a n\u00e3o ser nas hip\u00f3teses espec\u00edficas previstas na pr\u00f3pria LC n\u00ba 214\/2025, como:\n<ul>\n<li>quando descumprirem as regras de isen\u00e7\u00e3o do IR sobre os rendimentos dos cotistas (em raz\u00e3o da pulveriza\u00e7\u00e3o ou aus\u00eancia de controle);<\/li>\n<li>quando forem sujeitos \u00e0 tributa\u00e7\u00e3o aplic\u00e1vel \u00e0s pessoas jur\u00eddicas;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #f5f7f7;\">\n<div class=\"texto-dou\">\n<p class=\"identifica\"><strong>LEI COMPLEMENTAR N\u00ba 214, DE 16 DE JANEIRO DE 2025<\/strong><\/p>\n<p class=\"ementa\">Institui o Imposto sobre Bens e Servi\u00e7os (IBS), a Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os (CBS) e o Imposto Seletivo (IS); cria o Comit\u00ea Gestor do IBS e altera a legisla\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<p class=\"dou-paragraph\">O PRESIDENTE DA REP\u00daBLICA<\/p>\n<p class=\"dou-paragraph\">Fa\u00e7o saber que o Congresso Nacional decreta e eu promulgo, nos termos do par\u00e1grafo 5\u00ba do art. 66 da Constitui\u00e7\u00e3o Federal, as seguintes partes vetadas da Lei Complementar n\u00ba 214, de 16 de janeiro de 2025.<\/p>\n<p class=\"dou-paragraph\">&#8220;Art. 26. &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p class=\"dou-paragraph\">&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/p>\n<p class=\"dou-paragraph\">V &#8211; fundos de investimento, observado o disposto nos \u00a7\u00a7 5\u00ba a 8\u00ba deste artigo;<\/p>\n<p class=\"dou-paragraph\">&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/p>\n<p class=\"dou-paragraph\">X &#8211; fundos patrimoniais institu\u00eddos nos termos da Lei n\u00ba 13.800, de 4 de janeiro de 2019.<\/p>\n<p class=\"dou-paragraph\">&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.&#8221;<\/p>\n<p class=\"dou-paragraph\">Bras\u00edlia, 1\u00ba de julho de 2025; 204\u00ba da Independ\u00eancia e 137\u00ba da Rep\u00fablica.<\/p>\n<p class=\"assinaPr\">LUIZ IN\u00c1CIO LULA DA SILVA<\/p>\n<\/div>\n<p class=\"cargo\">Presidente da Rep\u00fablica Federativa do Brasil<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Fontes:<\/strong><\/p>\n<p><a href=\"https:\/\/www.in.gov.br\/en\/web\/dou\/-\/lei-complementar-n-214-de-16-de-janeiro-de-2025-639344828\" target=\"_blank\" rel=\"noopener\">https:\/\/www.in.gov.br\/en\/web\/dou\/-\/lei-complementar-n-214-de-16-de-janeiro-de-2025-639344828<\/a><\/p>\n<p><a href=\"https:\/\/www.vpbg.com.br\/pt\/insights\/articles\/2025\/june\/27\/rejeicao-dos-vetos-a-lc-214-2025-e-os-impactos-para-os-fundos-de-investimento\" target=\"_blank\" rel=\"noopener\">https:\/\/www.vpbg.com.br\/pt\/insights\/articles\/2025\/june\/27\/rejeicao-dos-vetos-a-lc-214-2025-e-os-impactos-para-os-fundos-de-investimento<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicado no DOU a a derrubada dos vetos da LCP n\u00ba 214\/2025 em rela\u00e7\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":12282,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[209,172],"tags":[],"class_list":["post-14428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ibs-cbs","category-reforma-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LC 214\/2025 - Derrubada de vetos - Prof. Alexandre Alcantara<\/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:\/\/alcantara.pro.br\/portal\/2025\/07\/09\/lc-214-2025-derrubada-de-vetos\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LC 214\/2025 - Derrubada de vetos - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Foi publicado no DOU a a derrubada dos vetos da LCP n\u00ba 214\/2025 em rela\u00e7\u00e3o\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2025\/07\/09\/lc-214-2025-derrubada-de-vetos\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-09T08:00:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2024\/04\/banner-reforma-tributaria-regulamentacao.png\" \/>\n\t<meta property=\"og:image:width\" content=\"793\" \/>\n\t<meta property=\"og:image:height\" content=\"224\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/07\\\/09\\\/lc-214-2025-derrubada-de-vetos\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2025\\\/07\\\/09\\\/lc-214-2025-derrubada-de-vetos\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"LC 214\\\/2025 &#8211; 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