{"id":1650459,"date":"2025-12-29T08:54:00","date_gmt":"2025-12-29T11:54:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1650459"},"modified":"2025-12-29T17:14:38","modified_gmt":"2025-12-29T20:14:38","slug":"incidencia-ibs-operacoes-onerosas","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/","title":{"rendered":"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal, tudo bem? As <em>opera\u00e7\u00f5es onerosas no IBS e CBS<\/em> e sua incid\u00eancia comp\u00f5em um dos temas centrais da <strong><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\">LC 214\/2025<\/a><\/strong>. Neste artigo, vamos compreender o <strong>fato gerador<\/strong> e o <strong>conceito de opera\u00e7\u00e3o onerosa<\/strong> dos tributos, analisar alguns <strong>casos especiais<\/strong> e ver algumas dicas importantes. Sempre que nos referirmos ao IBS, considerem que tamb\u00e9m se aplica \u00e0 CBS, quando n\u00e3o for aplic\u00e1vel, eu avisarei, <em>combinado? Ent\u00e3o, vamos juntos!<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/06\/17083057\/o-que-e-contencioso-tributario.jpeg\" alt=\"Incid\u00eancia do IBS e CBS em opera\u00e7\u00f5es onerosas\" class=\"wp-image-769262\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/06\/17083057\/o-que-e-contencioso-tributario.jpeg 1000w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/06\/17083057\/o-que-e-contencioso-tributario-300x200.jpeg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/06\/17083057\/o-que-e-contencioso-tributario-768x512.jpeg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/06\/17083057\/o-que-e-contencioso-tributario-610x407.jpeg 610w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Tabela de conte\u00fados<\/h2><ul><li><a href=\"#h-qual-o-fato-gerador-do-ibs\" data-level=\"2\">Qual o fato gerador do IBS?<\/a><\/li><li><a href=\"#h-o-que-e-uma-operacao-onerosa-nos-termos-da-lc-214-25\" data-level=\"2\">O que \u00e9 uma opera\u00e7\u00e3o onerosa nos termos da LC 214\/25?<\/a><\/li><li><a href=\"#h-casos-especiais\" data-level=\"2\">Casos especiais<\/a><\/li><li><a href=\"#h-operacoes-onerosas-por-essencia\" data-level=\"2\">Opera\u00e7\u00f5es onerosas por ess\u00eancia<\/a><\/li><li><a href=\"#h-consideracoes-finais\" data-level=\"2\">Considera\u00e7\u00f5es finais<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-qual-o-fato-gerador-do-ibs\">Qual o fato gerador do IBS?<\/h2>\n\n\n\n<p>O <strong>fato gerador<\/strong> do IBS est\u00e1 diretamente ligado \u00e0s <strong>opera\u00e7\u00f5es onerosas<\/strong>, vejamos o que diz o caput do <strong>art. 4\u00ba da LC 214\/25<\/strong> (grifos nossos):<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Art<strong>.&nbsp;<\/strong>4\u00baO IBS e a CBS <strong>incidem sobre opera\u00e7\u00f5es onerosas<\/strong> com bens ou com servi\u00e7os.<\/em><\/p>\n\n\n\n<p><em>\u00a7 1\u00ba As opera\u00e7\u00f5es n\u00e3o onerosas com bens ou com servi\u00e7os ser\u00e3o tributadas nas hip\u00f3teses expressamente previstas nesta Lei Complementar<\/em>.<\/p>\n<\/blockquote>\n\n\n\n<p>Aten\u00e7\u00e3o ao \u00a71\u00b0, que traz uma exce\u00e7\u00e3o importante, pois, apesar de o caput dispor que o IBS incide sobre opera\u00e7\u00f5es onerosas, o legislador permitiu a incid\u00eancia em <strong>opera\u00e7\u00f5es n\u00e3o onerosas, desde que, expressamente previstas na pr\u00f3pria LC 214\/25<\/strong>. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-o-que-e-uma-operacao-onerosa-nos-termos-da-lc-214-25\">O que \u00e9 uma opera\u00e7\u00e3o onerosa nos termos da LC 214\/25?<\/h2>\n\n\n\n<p>A pr\u00f3pria LC 214\/25 tratou de definir o que seriam opera\u00e7\u00f5es onerosas para o IBS (Art. 4\u00b0, \u00a72\u00b0):<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Art<strong>.&nbsp;<\/strong>4\u00baO IBS e a CBS incidem sobre opera\u00e7\u00f5es onerosas com bens ou com servi\u00e7os.<\/p>\n\n\n\n<p>[&#8230;]<\/p>\n\n\n\n<p>\u00a7 2\u00ba Para fins do disposto neste artigo, <strong>considera-se opera\u00e7\u00e3o onerosa com bens ou com servi\u00e7os qualquer fornecimento com contrapresta\u00e7\u00e3o, incluindo o decorrente de:<\/strong><\/p>\n\n\n\n<p>I &#8211; compra e venda, troca ou permuta, da\u00e7\u00e3o em pagamento e demais esp\u00e9cies de aliena\u00e7\u00e3o;<\/p>\n\n\n\n<p>II &#8211; loca\u00e7\u00e3o;<\/p>\n\n\n\n<p>III &#8211; licenciamento, concess\u00e3o, cess\u00e3o;<\/p>\n\n\n\n<p>IV &#8211; m\u00fatuo oneroso;<\/p>\n\n\n\n<p>V &#8211; doa\u00e7\u00e3o com contrapresta\u00e7\u00e3o em benef\u00edcio do doador;<\/p>\n\n\n\n<p>VI &#8211; institui\u00e7\u00e3o onerosa de direitos reais;<\/p>\n\n\n\n<p>VII &#8211; arrendamento, inclusive mercantil; e<\/p>\n\n\n\n<p>VIII &#8211; presta\u00e7\u00e3o de servi\u00e7os.<\/p>\n<\/blockquote>\n\n\n\n<p>A lei define <strong>opera\u00e7\u00e3o onerosa<\/strong> como <strong>qualquer fornecimento com contrapresta\u00e7\u00e3o<\/strong>. Esse conceito abrange, entre outros: <strong>compra e venda<\/strong>, <strong>troca\/permuta<\/strong>, <strong>da\u00e7\u00e3o em pagamento<\/strong>, <strong>loca\u00e7\u00e3o<\/strong>, <strong>licenciamento, concess\u00e3o e cess\u00e3o<\/strong>, <strong>m\u00fatuo oneroso<\/strong>, <strong>institui\u00e7\u00e3o onerosa de direitos reais<\/strong>, <strong>arrendamento (inclusive mercantil)<\/strong> e <strong>presta\u00e7\u00e3o de servi\u00e7os<\/strong>. Por exemplo:<\/p>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>A <strong>venda de m\u00e1quina<\/strong> por R$ 120 mil \u00e9 onerosa porque h\u00e1 pre\u00e7o; a <strong>permuta<\/strong> de equipamento por ve\u00edculo tamb\u00e9m \u00e9, pois h\u00e1 troca de utilidades; o <strong>licenciamento de software<\/strong> com cobran\u00e7a peri\u00f3dica \u00e9 oneroso em raz\u00e3o da remunera\u00e7\u00e3o pelo uso.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>Da mesma forma, a <strong>loca\u00e7\u00e3o de bens m\u00f3veis<\/strong> com aluguel mensal e o <strong>arrendamento mercantil (leasing)<\/strong> com parcelas remuneradas representam fornecimentos com <strong>contrapresta\u00e7\u00e3o<\/strong>.<\/p>\n<\/div>\n\n\n\n<p>Em termos pr\u00e1ticos, existe fato gerador quando ocorre <strong>troca de utilidades<\/strong>: pagamento em dinheiro, <strong>permuta<\/strong>, <strong>royalties<\/strong>, <strong>juros<\/strong> ou qualquer vantagem econ\u00f4mica. O ponto chave aqui \u00e9 que  <strong>n\u00e3o \u00e9 necess\u00e1rio lucro<\/strong> para haver incid\u00eancia; basta a <strong>contrapresta\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-casos-especiais\">Casos especiais<\/h2>\n\n\n\n<p>Algumas hip\u00f3teses merecem aten\u00e7\u00e3o porque costumam gerar d\u00favidas sobre a<strong> exist\u00eancia de onerosidade<\/strong>. Antecipando essa quest\u00e3o, a pr\u00f3pria <strong>LC 214\/25<\/strong> (<strong>art. 4\u00ba, \u00a72\u00ba<\/strong>) apresentou um <strong>rol exemplificativo<\/strong> de situa\u00e7\u00f5es em que h\u00e1 <strong>opera\u00e7\u00e3o onerosa<\/strong> e, portanto, <strong>incid\u00eancia do IBS e CBS<\/strong>. Vejamos os principais exemplos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>M\u00fatuo oneroso:<\/strong> empr\u00e9stimo entre empresas com <strong>juros<\/strong> configura <strong>contrapresta\u00e7\u00e3o<\/strong>. Nesse cen\u00e1rio, a opera\u00e7\u00e3o passa a ser <strong>onerosa<\/strong> e sujeita \u00e0 incid\u00eancia.<\/li>\n\n\n\n<li><strong>Da\u00e7\u00e3o em pagamento:<\/strong> quitar d\u00edvida com a entrega de um bem equivale a <strong>aliena\u00e7\u00e3o com contrapresta\u00e7\u00e3o<\/strong> (a extin\u00e7\u00e3o da obriga\u00e7\u00e3o). Em regra, h\u00e1 <strong>incid\u00eancia<\/strong>.<\/li>\n\n\n\n<li><strong>Ativo n\u00e3o circulante:<\/strong> a aliena\u00e7\u00e3o de <strong>imobilizado<\/strong> (m\u00e1quinas, ve\u00edculos, equipamentos) por pessoa jur\u00eddica \u00e9 <strong>onera\u00e7\u00e3o com pre\u00e7o<\/strong>; portanto, sujeita \u00e0 <strong>incid\u00eancia do IBS e CBS<\/strong>.<\/li>\n\n\n\n<li><strong>Atividade n\u00e3o habitual:<\/strong> mesmo que a venda seja <strong>eventual<\/strong>, havendo <strong>contrapresta\u00e7\u00e3o<\/strong>, a opera\u00e7\u00e3o \u00e9 <strong>onerosa<\/strong> e tribut\u00e1vel.<\/li>\n\n\n\n<li><strong>Direitos reais onerosos:<\/strong> a institui\u00e7\u00e3o <strong>onerosa<\/strong> de <strong>usufruto<\/strong> ou <strong>superf\u00edcie<\/strong> envolve remunera\u00e7\u00e3o e atrai a <strong>incid\u00eancia<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Em todos esses casos, a <strong>contrapresta\u00e7\u00e3o<\/strong> n\u00e3o precisa ocorrer em <strong>dinheiro<\/strong> nem de forma <strong>habitual<\/strong>. Ela pode se dar, por exemplo, <strong>em bens<\/strong> \u2014 como na <strong>da\u00e7\u00e3o em pagamento<\/strong> \u2014 ou de forma <strong>espor\u00e1dica<\/strong>, como nas <strong>atividades n\u00e3o habituais<\/strong>.<br \/>Ainda assim, a exist\u00eancia de <strong>vantagem econ\u00f4mica ou troca de utilidades<\/strong> configura <strong>opera\u00e7\u00e3o com contrapresta\u00e7\u00e3o<\/strong>, o que caracteriza o <strong>fato gerador do IBS<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-operacoes-onerosas-por-essencia\">Opera\u00e7\u00f5es onerosas por ess\u00eancia<\/h2>\n\n\n\n<p>O que estou chamando de opera\u00e7\u00f5es onerosas por ess\u00eancia \u00e9 o <strong>conjunto de atos ou neg\u00f3cios<\/strong> jur\u00eddicos (<strong>incisos III a VII<\/strong> do art. 6\u00ba), <strong>que apesar de formalmente aparentarem n\u00e3o onerosidade, na ess\u00eancia, <\/strong>constituem uma <strong>opera\u00e7\u00e3o onerosa<\/strong> com bens ou servi\u00e7os. <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Art. 6\u00baO IBS e a CBS n\u00e3o incidem sobre:<\/p>\n\n\n\n<p>[&#8230;]<\/p>\n\n\n\n<p>III &#8211; baixa, liquida\u00e7\u00e3o e transmiss\u00e3o, incluindo aliena\u00e7\u00e3o, de participa\u00e7\u00e3o societ\u00e1ria, ressalvado o disposto no inciso III do&nbsp;<em>caput<\/em>do art. 5\u00ba desta Lei Complementar;<\/p>\n\n\n\n<p>IV &#8211; transmiss\u00e3o de bens em decorr\u00eancia de fus\u00e3o, cis\u00e3o e incorpora\u00e7\u00e3o e de integraliza\u00e7\u00e3o e devolu\u00e7\u00e3o de capital, ressalvado o disposto no inciso III do&nbsp;<em>caput<\/em>do art. 5\u00ba desta Lei Complementar;<\/p>\n\n\n\n<p>V &#8211; rendimentos financeiros, exceto quando inclu\u00eddos na base de c\u00e1lculo no regime espec\u00edfico de servi\u00e7os financeiros de que trata o Cap\u00edtulo II do T\u00edtulo V deste Livro e da regra de apura\u00e7\u00e3o da base de c\u00e1lculo prevista no inciso II do \u00a7 1\u00ba do art. 12 desta Lei Complementar;<\/p>\n\n\n\n<p>VI &#8211; recebimento de dividendos e de juros sobre capital pr\u00f3prio, de juros ou remunera\u00e7\u00e3o ao capital pagos pelas cooperativas e os resultados de avalia\u00e7\u00e3o de participa\u00e7\u00f5es societ\u00e1rias, ressalvado o disposto no inciso III do&nbsp;<em>caput<\/em>do art. 5\u00ba desta Lei Complementar;<\/p>\n\n\n\n<p>VII &#8211; demais opera\u00e7\u00f5es com t\u00edtulos ou valores mobili\u00e1rios, com exce\u00e7\u00e3o do disposto para essas opera\u00e7\u00f5es no regime espec\u00edfico de servi\u00e7os financeiros de que trata a Se\u00e7\u00e3o III do Cap\u00edtulo II do T\u00edtulo V deste Livro, nos termos previstos nesse regime e das demais situa\u00e7\u00f5es previstas expressamente nesta Lei Complementar;<\/p>\n\n\n\n<p>[&#8230;]<\/p>\n\n\n\n<p><strong>\u00a7 1\u00ba O IBS e a CBS incidem sobre o conjunto de atos ou neg\u00f3cios jur\u00eddicos envolvendo as hip\u00f3teses previstas nos incisos III a VII do&nbsp;<em>caput<\/em> deste artigo que constituam, na ess\u00eancia, opera\u00e7\u00e3o onerosa com bem ou com servi\u00e7o.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>O \u00a71\u00ba atua como <strong>cl\u00e1usula &#8220;<em>antissimula\u00e7\u00e3o<\/em><\/strong>&#8220;: se a <strong>engrenagem de atos<\/strong> resultar, <strong>em sua ess\u00eancia<\/strong>, em <strong>opera\u00e7\u00e3o com contrapresta\u00e7\u00e3o<\/strong>, haver\u00e1 <strong>incid\u00eancia<\/strong> \u2014 ainda que, <strong>formalmente<\/strong>, o neg\u00f3cio esteja descrito como <strong>aliena\u00e7\u00e3o de participa\u00e7\u00e3o<\/strong>, <strong>reorganiza\u00e7\u00e3o<\/strong> ou <strong>opera\u00e7\u00e3o financeira<\/strong>.<\/p>\n\n\n\n<p>Um exemplo pr\u00e1tico seria a <strong>Reorganiza\u00e7\u00e3o com entrega de bens como \u201cretorno de capital\u201d<\/strong>, com <strong>contrapresta\u00e7\u00e3o econ\u00f4mica<\/strong> atrelada ao bem ou ao servi\u00e7o subjacente. Se a subst\u00e2ncia for <strong>fornecimento remunerado<\/strong>, h\u00e1 <strong>incid\u00eancia<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-consideracoes-finais\">Considera\u00e7\u00f5es finais<\/h2>\n\n\n\n<p>Pessoal, tratamos neste artigo da nata do tema opera\u00e7\u00f5es onerosas e a incid\u00eancia do IBS, por\u00e9m, a leitura dos arts. 4\u00ba a 7\u00ba da <strong>LC 214\/25<\/strong> \u00e9 indispens\u00e1vel para uma compreens\u00e3o completa sobre o assunto, ainda mais, para aqueles que se preparam para certames de alto n\u00edvel.<br \/>Assim, n\u00e3o deixe de estudar o assunto na \u00edntegra por nossas aulas, al\u00e9m de treinar por meio de quest\u00f5es de concurso em nosso&nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sistema-de-questoes\/\">sistema de quest\u00f5es<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"cursos-assinatura\">Cursos e Assinaturas<\/h2>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos Abertos<\/mark><\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2025<\/mark><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal, tudo bem? As opera\u00e7\u00f5es onerosas no IBS e CBS e sua incid\u00eancia comp\u00f5em um dos temas centrais da LC 214\/2025. Neste artigo, vamos compreender o fato gerador e o conceito de opera\u00e7\u00e3o onerosa dos tributos, analisar alguns casos especiais e ver algumas dicas importantes. Sempre que nos referirmos ao IBS, considerem que tamb\u00e9m [&hellip;]<\/p>\n","protected":false},"author":3092,"featured_media":1410243,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[222247,222318,222316,222317],"tax_estado":[],"class_list":["post-1650459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tag-ibs","tag-incidencia","tag-operacoes","tag-operacoes-onerosas"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)<\/title>\n<meta name=\"description\" content=\"Incid\u00eancia do IBS e CBS em opera\u00e7\u00f5es onerosas: conceito, ess\u00eancia, exemplos e dicas para prova conforme a LC 214\/25.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)\" \/>\n<meta property=\"og:description\" content=\"Incid\u00eancia do IBS e CBS em opera\u00e7\u00f5es onerosas: conceito, ess\u00eancia, exemplos e dicas para prova conforme a LC 214\/25.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-29T11:54:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-29T20:14:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png\" \/>\n\t<meta property=\"og:image:width\" content=\"612\" \/>\n\t<meta property=\"og:image:height\" content=\"344\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Raphael Camargo Paix\u00e3o\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Raphael Camargo Paix\u00e3o\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/\"},\"author\":{\"name\":\"Raphael Camargo Paix\u00e3o\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/7980dbe11aa54262d4630b1a59e57b46\"},\"headline\":\"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)\",\"datePublished\":\"2025-12-29T11:54:00+00:00\",\"dateModified\":\"2025-12-29T20:14:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/\"},\"wordCount\":1290,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png\",\"keywords\":[\"IBS\",\"incid\u00eancia\",\"opera\u00e7\u00f5es\",\"opera\u00e7\u00f5es onerosas\"],\"articleSection\":[\"Concursos P\u00fablicos\",\"Fiscal - Estadual (ICMS)\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#respond\"]}],\"copyrightYear\":\"2025\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"accessibilityFeature\":[\"tableOfContents\"]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/\",\"name\":\"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png\",\"datePublished\":\"2025-12-29T11:54:00+00:00\",\"dateModified\":\"2025-12-29T20:14:38+00:00\",\"description\":\"Incid\u00eancia do IBS e CBS em opera\u00e7\u00f5es onerosas: conceito, ess\u00eancia, exemplos e dicas para prova conforme a LC 214\/25.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#primaryimage\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png\",\"width\":612,\"height\":344,\"caption\":\"Momento do fato gerador do IBS e CBS na LC 214\/2025\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"name\":\"Estrat\u00e9gia Concursos\",\"description\":\"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.\",\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\",\"name\":\"Estrat\u00e9gia Concursos\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"width\":230,\"height\":60,\"caption\":\"Estrat\u00e9gia Concursos\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/EstratConcursos\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/7980dbe11aa54262d4630b1a59e57b46\",\"name\":\"Raphael Camargo Paix\u00e3o\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/728da578e5dd79f2bc760f38b837ac5860df6598e92fcf90040801a2bebfb2cc?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/728da578e5dd79f2bc760f38b837ac5860df6598e92fcf90040801a2bebfb2cc?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/728da578e5dd79f2bc760f38b837ac5860df6598e92fcf90040801a2bebfb2cc?s=96&d=mm&r=g\",\"caption\":\"Raphael Camargo Paix\u00e3o\"},\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/paixao-raphaelgmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)","description":"Incid\u00eancia do IBS e CBS em opera\u00e7\u00f5es onerosas: conceito, ess\u00eancia, exemplos e dicas para prova conforme a LC 214\/25.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/","og_locale":"pt_BR","og_type":"article","og_title":"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)","og_description":"Incid\u00eancia do IBS e CBS em opera\u00e7\u00f5es onerosas: conceito, ess\u00eancia, exemplos e dicas para prova conforme a LC 214\/25.","og_url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2025-12-29T11:54:00+00:00","article_modified_time":"2025-12-29T20:14:38+00:00","og_image":[{"width":612,"height":344,"url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png","type":"image\/png"}],"author":"Raphael Camargo Paix\u00e3o","twitter_card":"summary_large_image","twitter_creator":"@EstratConcursos","twitter_site":"@EstratConcursos","twitter_misc":{"Escrito por":"Raphael Camargo Paix\u00e3o","Est. tempo de leitura":"6 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#article","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/"},"author":{"name":"Raphael Camargo Paix\u00e3o","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/7980dbe11aa54262d4630b1a59e57b46"},"headline":"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)","datePublished":"2025-12-29T11:54:00+00:00","dateModified":"2025-12-29T20:14:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/"},"wordCount":1290,"commentCount":0,"publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png","keywords":["IBS","incid\u00eancia","opera\u00e7\u00f5es","opera\u00e7\u00f5es onerosas"],"articleSection":["Concursos P\u00fablicos","Fiscal - Estadual (ICMS)"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#respond"]}],"copyrightYear":"2025","copyrightHolder":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"accessibilityFeature":["tableOfContents"]},{"@type":"WebPage","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/","name":"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#primaryimage"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png","datePublished":"2025-12-29T11:54:00+00:00","dateModified":"2025-12-29T20:14:38+00:00","description":"Incid\u00eancia do IBS e CBS em opera\u00e7\u00f5es onerosas: conceito, ess\u00eancia, exemplos e dicas para prova conforme a LC 214\/25.","breadcrumb":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#primaryimage","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/06\/05140213\/image-117.png","width":612,"height":344,"caption":"Momento do fato gerador do IBS e CBS na LC 214\/2025"},{"@type":"BreadcrumbList","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/incidencia-ibs-operacoes-onerosas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.estrategiaconcursos.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Opera\u00e7\u00f5es onerosas no IBS e sua incid\u00eancia (LC 214\/25)"}]},{"@type":"WebSite","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","name":"Estrat\u00e9gia Concursos","description":"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.","publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization","name":"Estrat\u00e9gia Concursos","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","width":230,"height":60,"caption":"Estrat\u00e9gia Concursos"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/EstratConcursos"]},{"@type":"Person","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/7980dbe11aa54262d4630b1a59e57b46","name":"Raphael Camargo Paix\u00e3o","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/728da578e5dd79f2bc760f38b837ac5860df6598e92fcf90040801a2bebfb2cc?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/728da578e5dd79f2bc760f38b837ac5860df6598e92fcf90040801a2bebfb2cc?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/728da578e5dd79f2bc760f38b837ac5860df6598e92fcf90040801a2bebfb2cc?s=96&d=mm&r=g","caption":"Raphael Camargo Paix\u00e3o"},"url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/paixao-raphaelgmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1650459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/users\/3092"}],"replies":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/comments?post=1650459"}],"version-history":[{"count":7,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1650459\/revisions"}],"predecessor-version":[{"id":1682030,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/1650459\/revisions\/1682030"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media\/1410243"}],"wp:attachment":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media?parent=1650459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/categories?post=1650459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tags?post=1650459"},{"taxonomy":"tax_estado","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tax_estado?post=1650459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}