{"id":138007,"date":"2026-06-03T11:00:32","date_gmt":"2026-06-03T14:00:32","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/sef-rj-icms-importacao-de-maquinario-saida-interestadual-termino-beneficio\/"},"modified":"2026-06-03T11:01:08","modified_gmt":"2026-06-03T14:01:08","slug":"sef-rj-icms-importacao-de-maquinario-saida-interestadual-termino-beneficio","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/sef-rj-icms-importacao-de-maquinario-saida-interestadual-termino-beneficio\/","title":{"rendered":"SEF RJ \u2013 ICMS &#8211; IMPORTA\u00c7\u00c3O DE MAQUIN\u00c1RIO &#8211; SA\u00cdDA INTERESTADUAL \u2013 T\u00c9RMINO BENEF\u00cdCIO"},"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 Secretaria de Estado de Fazenda do Rio de Janeiro, por meio da Consulta Tribut\u00e1ria n\u00ba 48\/25 manifestou-se no sentido de que o diferimento do ICMS na aquisi\u00e7\u00e3o de bens de capital configura verdadeiro benef\u00edcio fiscal, devendo, portanto, ser interpretado de forma literal e restritiva, conforme disp\u00f5e o artigo 111, do CTN, de forma que a sa\u00edda interestadual de maquin\u00e1rio importado com ICMS diferido, ainda que sem transfer\u00eancia de titularidade e a t\u00edtulo gratuito, encerra o diferimento e torna imediatamente exig\u00edvel o ICMS.<\/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-138007","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138007\/"}],"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=138007"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138007\/revisions\/"}],"predecessor-version":[{"id":138008,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138007\/revisions\/138008\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=138007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=138007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=138007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}