{"id":137639,"date":"2026-01-30T10:47:53","date_gmt":"2026-01-30T13:47:53","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/rfb-portaria-no-635-2025-icms-beneficios-fiscais-compensacao\/"},"modified":"2026-01-30T10:49:18","modified_gmt":"2026-01-30T13:49:18","slug":"rfb-portaria-no-635-2025-icms-beneficios-fiscais-compensacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/rfb-portaria-no-635-2025-icms-beneficios-fiscais-compensacao\/","title":{"rendered":"RFB &#8211; PORTARIA N\u00ba 635\/2025\u2013 ICMS &#8211; BENEF\u00cdCIOS FISCAIS &#8211; COMPENSA\u00c7\u00c3O"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container 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-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A mencionada portaria regulamenta a possibilidade de compensa\u00e7\u00e3o financeira, a ser paga pela Uni\u00e3o, aos titulares de benef\u00edcios fiscais de ICMS concedidos por prazo certo e condicionados a contrapartidas efetivas durante o per\u00edodo de redu\u00e7\u00e3o gradual desses incentivos entre 2029 e 2032.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A compensa\u00e7\u00e3o somente ocorrer\u00e1 mediante habilita\u00e7\u00e3o pr\u00e9via junto a Receita Federal, se apresentado o pedido via e-CAC entre 01\/01\/26 e 31\/12\/28 e se Receita Federal reconhecer a elegibilidade do programa estadual de incentivo e o contribuinte comprovar a repercuss\u00e3o econ\u00f4mica efetiva do benef\u00edcio ao longo da transi\u00e7\u00e3o.<\/p>\n<\/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-137639","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137639\/"}],"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=137639"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137639\/revisions\/"}],"predecessor-version":[{"id":137640,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137639\/revisions\/137640\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=137639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=137639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=137639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}