{"id":134877,"date":"2022-03-17T10:32:31","date_gmt":"2022-03-17T13:32:31","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/sp-icms-consulta-tributaria-no-24-992-22-secretaria-de-fazenda-e-planejamento\/"},"modified":"2022-03-17T10:32:56","modified_gmt":"2022-03-17T13:32:56","slug":"sp-icms-consulta-tributaria-no-24-992-22-secretaria-de-fazenda-e-planejamento","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/sp-icms-consulta-tributaria-no-24-992-22-secretaria-de-fazenda-e-planejamento\/","title":{"rendered":"SP &#8211; ICMS \u2013 CONSULTA TRIBUT\u00c1RIA n\u00ba 24.992\/22 \u2013 SECRETARIA DE FAZENDA E PLANEJAMENTO"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Atrav\u00e9s da Resposta \u00e0 Consulta Tribut\u00e1ria em refer\u00eancia, a Secretaria da Fazenda e Planejamento do Estado de SP esclareceu que as opera\u00e7\u00f5es na qual envolvam o licenciamento ou a cess\u00e3o de direito de uso de programas de computador (software) n\u00e3o estar\u00e1 sujeita \u00e0 incid\u00eancia do ICMS, conforme decis\u00e3o proferida pelo STF nas ADIs n\u00bas 1.945 e 5.659.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Logo, como a aquisi\u00e7\u00e3o da licen\u00e7a do software n\u00e3o \u00e9 tributada pelo ICMS, mas pelo ISSQN, n\u00e3o h\u00e1 que se falar em cr\u00e9dito do ICMS decorrente de entrada de mercadoria com destino \u00e0 integra\u00e7\u00e3o ao ativo n\u00e3o circulante.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-134877","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134877\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=134877"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134877\/revisions\/"}],"predecessor-version":[{"id":134878,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134877\/revisions\/134878\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=134877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=134877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=134877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}