{"id":1796095,"date":"2026-09-28T08:32:00","date_gmt":"2026-09-28T11:32:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1796095"},"modified":"2026-09-14T14:51:12","modified_gmt":"2026-09-14T17:51:12","slug":"regime-renaval-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/regime-renaval-reforma-tributaria\/","title":{"rendered":"Regime de Renaval na Reforma Tribut\u00e1ria"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ol\u00e1, turma!! Neste novo texto do Estrat\u00e9gia Concursos iremos abordar um assunto importante e muito cobrado em provas de concurso p\u00fablico na \u00e1rea fiscal: <strong>Regime de Renaval na Reforma Tribut\u00e1ria.<\/strong>&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"570\" height=\"379\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/20170307\/image-69.png\" alt=\"Regime de Renaval na Reforma Tribut\u00e1ria\" class=\"wp-image-1796099\" style=\"aspect-ratio:1.5019762845849802;width:380px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/20170307\/image-69.png 570w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/20170307\/image-69-150x100.png 150w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2026\/08\/20170307\/image-69-300x199.png 300w\" sizes=\"auto, (max-width: 570px) 100vw, 570px\" \/><figcaption class=\"wp-element-caption\">Regime de Renaval na Reforma Tribut\u00e1ria<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Sucintamente, vamos passar basicamente pelos seguintes t\u00f3picos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Analisar o que consta na normativa sobre Regime de Renaval na Reforma Tribut\u00e1ria;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comentar observa\u00e7\u00f5es relevantes sobre o tema;\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Encerrar com considera\u00e7\u00f5es finais.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Por conseguinte, utilizando como refer\u00eancia o texto da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" target=\"_blank\" rel=\"noopener\">Reforma Tribut\u00e1ria, sancionado por meio da Lei Complementar n\u00ba 214\/2025 (LC 214\/2025),<\/a> vamos nos aprofundar um pouco mais sobre Regime de Renaval.\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"113\" class=\"wp-image-1624852\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03.jpg\" alt=\"aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03.jpg 568w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03-300x226.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/08\/17000015\/atencao_03-150x113.jpg 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<h2 id=\"h-regime-de-renaval-na-reforma-tributaria-nbsp\" class=\"wp-block-heading\"><strong>Regime de Renaval na Reforma Tribut\u00e1ria<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No Brasil, a principal forma de entrada de mercadorias vindas do exterior \u00e9 por meio dos portos nacionais, que recebem milhares de embarca\u00e7\u00f5es todos os anos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nesses portos, \u00e9 imprescind\u00edvel a atua\u00e7\u00e3o forte tanto da <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#f78da7\" class=\"has-inline-color\">Receita Federal quanto da Pol\u00edcia Federal<\/mark><\/strong>, tendo em vista que a primeira \u00e9 competente pela fiscaliza\u00e7\u00e3o das mercadorias entrantes e a segunda tem prerrogativa sobre as pessoas que est\u00e3o chegando ao pa\u00eds.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, \u00e9 feito todo um trabalho antes da chegada dessas embarca\u00e7\u00f5es, de intelig\u00eancia, para <strong>detectar previamente<\/strong> poss\u00edveis casos de inconsist\u00eancia, e assim a execu\u00e7\u00e3o do controle ser mais assertiva e pontual. Esse exerc\u00edcio feito com anteced\u00eancia aprimora consideravelmente a atua\u00e7\u00e3o da auditoria fiscal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ali\u00e1s, fazendo um adendo pessoal e que espero que sirva de inspira\u00e7\u00e3o para voc\u00ea, como falamos de Receita Federal, um dos concursos em que conquistei aprova\u00e7\u00e3o foi justamente o de Auditor Fiscal da RFB, no certame realizado no ano de 2023. Obviamente, essa <strong>aprova\u00e7\u00e3o <\/strong>veio com muito estudo, com muita abdica\u00e7\u00e3o, e com horas e horas de dedica\u00e7\u00e3o \u00e0quele objetivo! Naquele mesmo ano, tamb\u00e9m fiz a prova de Auditor Fiscal do ISS S\u00e3o Paulo, onde da mesma forma consegui \u00eaxito. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No final das contas, pude escolher entre ser <strong>Auditor Fiscal<\/strong> na Receita Federal ou no ISS S\u00e3o Paulo, e acabei optando por SP, por fazer mais sentido pra mim. \u00c9 para ter a possibilidade de fazer escolhas como essa que voc\u00ea precisa focar nos seus estudos, e logo a sua conquista tamb\u00e9m chegar\u00e1! Pode ter certeza, \u00e9 sim poss\u00edvel!!!\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depois dessa pequena est\u00f3ria que me traz \u00f3timas recorda\u00e7\u00f5es, vamos retomar o tema Regime de Renaval na<strong> Reforma Tribut\u00e1ria<\/strong>. Entenda que construir e manter portos custa muito caro. Ademais, desenvolver e disponibilizar navios ou outras embarca\u00e7\u00f5es que utilizar\u00e3o destes espa\u00e7os tamb\u00e9m \u00e9 bastante oneroso, assim como equipar estes locais. Ou seja, o setor naval \u00e9 bastante desafiador para quem pensa em investir neles. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">Por isso, n\u00e3o s\u00f3 no Brasil, mas no mundo, \u00e9 muito comum que existam legisla\u00e7\u00f5es que estabelecem benef\u00edcios, <strong>inclusive tribut\u00e1rios<\/strong>, para incentivar investimentos nesse ramo, e assim fazer com que este segmento esteja sempre ativo em cont\u00ednua movimenta\u00e7\u00e3o.\u00a0 No Brasil h\u00e1 o Regime Tribut\u00e1rio para Incentivo \u00e0 Atividade Naval, ou apenas Renaval, nesse sentido.\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com isso, vamos ent\u00e3o entender o que consta sobre o Regime de Renaval na reforma tribut\u00e1ria, assunto bem importante para concursos:\u00a0<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"105\" class=\"wp-image-1542466\" style=\"width: 150px;\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/09200407\/tome-nota-5.png\" alt=\"Aten\u00e7\u00e3o\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/09200407\/tome-nota-5.png 258w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/03\/09200407\/tome-nota-5-150x105.png 150w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color has-contrast-color\">Art. 107. O Regime Tribut\u00e1rio para Incentivo \u00e0 Atividade Econ\u00f4mica Naval &#8211; Renaval permite aos benefici\u00e1rios previamente habilitados <strong>suspens\u00e3o do pagamento de IBS e CBS:<\/strong><\/mark><mark style=\"background-color:#abb8c3;color:#abb8c3\" class=\"has-inline-color\">\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; nos fornecimentos de embarca\u00e7\u00f5es registradas ou pr\u00e9-registradas no Registro Especial Brasileiro &#8211; REB institu\u00eddo pelo art. 11 da Lei n\u00ba 9.432, de 8 de janeiro de 1997, <strong>para incorpora\u00e7\u00e3o ao ativo imobilizado<\/strong> de adquirente sujeito ao regime regular do IBS e da CBS;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; <strong><\/strong>nas importa\u00e7\u00f5es e nas aquisi\u00e7\u00f5es no mercado interno de m\u00e1quinas, equipamentos e ve\u00edculos <strong>destinados a utiliza\u00e7\u00e3o nas atividades<\/strong> de que trata o inciso III efetuadas para incorpora\u00e7\u00e3o a seu ativo imobilizado; e&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#abb8c3\" class=\"has-inline-color\">\u00a7 2\u00ba A suspens\u00e3o do pagamento do IBS e da CBS prevista no caput deste artigo <strong>converte-se em al\u00edquota zero ap\u00f3s:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; <strong>12 (doze) meses<\/strong> de perman\u00eancia do bem no ativo imobilizado do adquirente, no caso do inciso I do caput;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; <strong>5 (cinco) anos<\/strong> de perman\u00eancia do bem no ativo imobilizado do adquirente, no caso do inciso II do caput; e&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III &#8211; <strong>a incorpora\u00e7\u00e3o ou consumo<\/strong> nas atividades de que trata o inciso III do caput.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, antes de encerrarmos nosso conte\u00fado, leve ainda para sua prova que o benefici\u00e1rio do regime de Renaval na reforma tribut\u00e1ria que n\u00e3o cumprir a condi\u00e7\u00e3o estabelecida nos incisos I a III do caput do artigo que acabamos de estudar fica obrigado a recolher o IBS e a CBS suspensos, com os acr\u00e9scimos de que trata o \u00a7 2\u00ba do art. 29 do texto da reforma, calculados a partir da data de ocorr\u00eancia dos respectivos fatos geradores<strong>, <\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#cf2e2e\" class=\"has-inline-color\"><strong>na condi\u00e7\u00e3o de:<\/strong>\u00a0<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; contribuinte, em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es de importa\u00e7\u00e3o de bens materiais; ou&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; respons\u00e1vel, em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es no mercado interno.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Passamos, portanto, por uma no\u00e7\u00e3o geral sobre o tema Regime de Renaval na reforma tribut\u00e1ria, de acordo com a Lei Complementar n\u00ba 214\/2025.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-consideracoes-finais-nbsp\" class=\"wp-block-heading\"><strong>Considera\u00e7\u00f5es Finais<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Chegamos ao final do nosso artigo sobre Regime de Renaval na reforma tribut\u00e1ria, e esperamos que seja muito \u00fatil para a sua prepara\u00e7\u00e3o e aprova\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Lembre-se que \u00e9 essencial a<\/em> <a href=\"https:\/\/www.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noopener\"><em>leitura dos PDF\u2019s e a revis\u00e3o frequente dos conte\u00fados, para que assim os seus estudos fiquem cada vez mais avan\u00e7ados.<\/em><\/a><em><\/em>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Um grande abra\u00e7o e at\u00e9 mais!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Confira nossos artigos!<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noopener\">Concursos abertos<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-luminous-vivid-amber-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2026\/\" target=\"_blank\" rel=\"noopener\">Concursos 2026<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, turma!! Neste novo texto do Estrat\u00e9gia Concursos iremos abordar um assunto importante e muito cobrado em provas de concurso p\u00fablico na \u00e1rea fiscal: Regime de Renaval na Reforma Tribut\u00e1ria.&nbsp; Sucintamente, vamos passar basicamente pelos seguintes t\u00f3picos:&nbsp; Por conseguinte, utilizando como refer\u00eancia o texto da Reforma Tribut\u00e1ria, sancionado por meio da Lei Complementar n\u00ba 214\/2025 [&hellip;]<\/p>\n","protected":false},"author":2887,"featured_media":1796099,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[222233,1983,220182,220183],"tags":[],"tax_estado":[219963,222299],"class_list":["post-1796095","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conselhos-federais","category-fiscal-estadual","category-fiscal-federal","category-fiscal-municipal","tax_estado-concursos-federais","tax_estado-sem-estado-definido"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Regime de Renaval na Reforma Tribut\u00e1ria<\/title>\n<meta name=\"description\" content=\"O texto aborda um assunto importante e muito cobrado em provas de concurso p\u00fablico na \u00e1rea fiscal: Regime 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