{"id":590,"date":"2026-04-23T12:57:42","date_gmt":"2026-04-23T15:57:42","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/pis-pasep-e-cofins-regime-de-creditos-sobre-residuos-e-isencao-na-venda\/"},"modified":"2026-04-23T12:57:42","modified_gmt":"2026-04-23T15:57:42","slug":"pis-pasep-e-cofins-regime-de-creditos-sobre-residuos-e-isencao-na-venda","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/pis-pasep-e-cofins-regime-de-creditos-sobre-residuos-e-isencao-na-venda\/","title":{"rendered":"PIS\/PASEP E COFINS \u2013 Regime de Cr\u00e9ditos sobre Res\u00edduos e Isen\u00e7\u00e3o na Venda"},"content":{"rendered":"<p><strong>LEI N\u00ba 15.394, DE 22 DE ABRIL DE 2026<\/strong><\/p>\n<p>A <strong>Lei n\u00ba 15.394<\/strong>, de 22 de abril de 2026, publicada no Di\u00e1rio Oficial da Uni\u00e3o em 23\/04\/2026, promove altera\u00e7\u00e3o relevante na <strong>Lei n\u00ba 11.196\/2005<\/strong> (Lei do Bem), ao disciplinar expressamente o tratamento tribut\u00e1rio aplic\u00e1vel \u00e0s opera\u00e7\u00f5es envolvendo desperd\u00edcios, res\u00edduos e aparas no \u00e2mbito do regime n\u00e3o cumulativo do <strong>PIS\/Pasep e da COFINS<\/strong>.<\/p>\n<p>A norma autoriza, de forma clara e objetiva, o creditamento das contribui\u00e7\u00f5es na aquisi\u00e7\u00e3o desses materiais, quando utilizados como insumo ou material secund\u00e1rio no processo produtivo, e institui isen\u00e7\u00e3o de PIS\/Pasep e COFINS na venda dos referidos bens, desde que realizada para pessoa jur\u00eddica submetida \u00e0 apura\u00e7\u00e3o do IRPJ com base no lucro real. Com isso, o legislador afasta definitivamente controv\u00e9rsias hist\u00f3ricas sobre o enquadramento desses materiais como insumos aptos \u00e0 gera\u00e7\u00e3o de cr\u00e9dito das contribui\u00e7\u00f5es.<\/p>\n<p>Sob a \u00f3tica sistem\u00e1tica, a <strong>Lei n\u00ba 15.394\/2026<\/strong> refor\u00e7a a l\u00f3gica estrutural da n\u00e3o cumulatividade, harmonizando a Lei do Bem com os <strong>arts. 3\u00ba, inciso II, das Leis n\u00ba 10.637\/2002 e n\u00ba 10.833\/2003<\/strong>, e confere seguran\u00e7a jur\u00eddica \u00e0s cadeias produtivas que operam com reciclagem, reaproveitamento de materiais e economia circular, reduzindo custos tribut\u00e1rios e riscos de autua\u00e7\u00e3o.<\/p>\n<p>Al\u00e9m de seu impacto fiscal direto, a medida possui relevante dimens\u00e3o econ\u00f4mica e ambiental, ao estimular o uso de materiais recicl\u00e1veis como insumos produtivos, alinhando\u2011se a pol\u00edticas p\u00fablicas de sustentabilidade, efici\u00eancia produtiva e transi\u00e7\u00e3o para modelos empresariais circulares, com efeitos relevantes para setores industriais intensivos em mat\u00e9rias\u2011primas secund\u00e1rias..<\/p>\n<ul>\n<li><strong>Art. 3\u00ba, inciso II, das Leis n\u00ba 10.637\/2002 (PIS\/Pasep) e n\u00ba 10.833\/2003 (COFINS)<\/strong>, que autorizam o desconto de cr\u00e9ditos sobre bens utilizados como insumo no regime n\u00e3o cumulativo;<\/li>\n<li><strong>Arts. 47 e 48 da Lei n\u00ba 11.196\/2005<\/strong>, com reda\u00e7\u00e3o alterada para disciplinar o cr\u00e9dito e a isen\u00e7\u00e3o;<\/li>\n<li>Regime do lucro real, como requisito subjetivo para aproveitamento dos benef\u00edcios.<\/li>\n<\/ul>\n<p>A altera\u00e7\u00e3o elimina controv\u00e9rsias hist\u00f3ricas sobre o enquadramento desses materiais como insumos aptos ao creditamento.<\/p>\n<p><strong>PRINCIPAIS ALTERA\u00c7\u00d5ES INTRODUZIDAS PELA LEI N\u00ba 15.394\/2026<\/strong><\/p>\n<p><strong>1. Autoriza\u00e7\u00e3o expressa de cr\u00e9dito de PIS\/Pasep e COFINS na aquisi\u00e7\u00e3o de res\u00edduos e aparas<\/strong>:<\/p>\n<p>O novo <strong>art. 47 da Lei n\u00ba 11.196\/2005<\/strong> passa a autorizar o creditamento das contribui\u00e7\u00f5es nas aquisi\u00e7\u00f5es de desperd\u00edcios, res\u00edduos ou aparas, desde que:<\/p>\n<ul>\n<li>a adquirente seja pessoa jur\u00eddica tributada pelo lucro real;<\/li>\n<li>os materiais sejam utilizados como <strong>insumo<\/strong> ou material secund\u00e1rio no processo produtivo;<\/li>\n<li>a aquisi\u00e7\u00e3o seja realizada de pessoa jur\u00eddica domiciliada no Pa\u00eds.<\/li>\n<\/ul>\n<p><strong>Materiais abrangidos: <\/strong>Entre outros, est\u00e3o expressamente contemplados res\u00edduos e aparas de:<\/p>\n<ul>\n<li>pl\u00e1stico (posi\u00e7\u00e3o <strong>39.15<\/strong> da TIPI);<\/li>\n<li>papel ou cart\u00e3o (<strong>47.07<\/strong>);<\/li>\n<li>vidro (<strong>70.01<\/strong>);<\/li>\n<li>ferro ou a\u00e7o (<strong>72.04<\/strong>);<\/li>\n<li>cobre (<strong>74.04<\/strong>);<\/li>\n<li>n\u00edquel (<strong>75.03<\/strong>);<\/li>\n<li>alum\u00ednio (<strong>76.02<\/strong>);<\/li>\n<li>chumbo (<strong>78.02<\/strong>);<\/li>\n<li>zinco (<strong>79.02<\/strong>);<\/li>\n<li>estanho (<strong>80.02<\/strong>);<\/li>\n<li>demais res\u00edduos met\u00e1licos do Cap\u00edtulo <strong>81<\/strong> da <strong>TIPI<\/strong>.<\/li>\n<\/ul>\n<p><strong>2. Forma de c\u00e1lculo e aproveitamento dos cr\u00e9ditos<\/strong>:<\/p>\n<p>Nos termos dos <strong>\u00a7\u00a7 1\u00ba a 4\u00ba do art. 47<\/strong>:<\/p>\n<ul>\n<li>o cr\u00e9dito ser\u00e1 calculado mediante a aplica\u00e7\u00e3o das al\u00edquotas de <strong>PIS\/Pasep<\/strong> (1,65%) e <strong>COFINS<\/strong> (7,6%) sobre o valor mensal das aquisi\u00e7\u00f5es;<\/li>\n<li>cr\u00e9ditos n\u00e3o aproveitados em determinado m\u00eas poder\u00e3o ser utilizados em per\u00edodos subsequentes;<\/li>\n<li>o creditamento \u00e9 admitido inclusive quando o adquirente esteja sujeito \u00e0 substitui\u00e7\u00e3o tribut\u00e1ria das contribui\u00e7\u00f5es.<\/li>\n<\/ul>\n<p><strong>Relev\u00e2ncia jur\u00eddica: <\/strong>a lei afasta qualquer interpreta\u00e7\u00e3o restritiva que negasse o cr\u00e9dito em raz\u00e3o do regime de recolhimento ou da natureza do fornecedor.<\/p>\n<p><strong>3. Isen\u00e7\u00e3o de PIS\/Pasep e COFINS na venda de res\u00edduos e aparas<\/strong>:<\/p>\n<p>O novo <strong>art. 48 da Lei n\u00ba 11.196\/2005<\/strong> estabelece que a venda de desperd\u00edcios, res\u00edduos ou aparas para pessoa jur\u00eddica que apure o IRPJ com base no lucro real:<\/p>\n<ul>\n<li>\u00e9 isenta de PIS\/Pasep e COFINS;<\/li>\n<li>n\u00e3o integra a base de c\u00e1lculo dessas contribui\u00e7\u00f5es.<\/li>\n<\/ul>\n<p><strong>Efeito pr\u00e1tico: <\/strong>Trata-se de isen\u00e7\u00e3o expressa, e n\u00e3o mera exclus\u00e3o de base ou cr\u00e9dito presumido.<\/p>\n<p><strong>VIG\u00caNCIA<\/strong><\/p>\n<ul>\n<li>A <strong>Lei n\u00ba 15.394\/2026<\/strong> entra em vigor na data de sua publica\u00e7\u00e3o (23.04.2026), produzindo efeitos imediatos.<\/li>\n<\/ul>\n<p><strong>IMPACTO PARA O CONTRIBUINTE<\/strong><\/p>\n<p>Na pr\u00e1tica, a nova lei:<\/p>\n<ul>\n<li>confere <strong>seguran\u00e7a jur\u00eddica ao creditamento de PIS\/Pasep e COFINS<\/strong> sobre materiais recicl\u00e1veis;<\/li>\n<li><strong>reduz o custo tribut\u00e1rio<\/strong> das cadeias produtivas que utilizam res\u00edduos e aparas;<\/li>\n<li>elimina discuss\u00f5es administrativas e judiciais sobre o conceito de insumo nesse contexto;<\/li>\n<li>estimula pr\u00e1ticas de <strong>reutiliza\u00e7\u00e3o de materiais<\/strong> <strong>e economia circular<\/strong>;<\/li>\n<li>favorece setores como <strong>metalurgia, papel e celulose, pl\u00e1stico, vidro, siderurgia e reciclagem<\/strong>.<\/li>\n<\/ul>\n<p><strong>ATEN\u00c7\u00c3O<\/strong>:Recomenda-se \u00e0s empresas:<\/p>\n<ul>\n<li>revisem <strong>os procedimentos de apura\u00e7\u00e3o do PIS\/Pasep e da COFINS<\/strong>;<\/li>\n<li>avaliem a <strong>classifica\u00e7\u00e3o fiscal (TIPI)<\/strong> dos res\u00edduos e aparas adquiridos ou comercializados;<\/li>\n<li>ajustem seus <strong>sistemas fiscais (ERP)<\/strong> para o aproveitamento correto dos cr\u00e9ditos;<\/li>\n<li>reavaliem contratos de fornecimento e pol\u00edticas de compras \u00e0 luz da nova isen\u00e7\u00e3o.<\/li>\n<\/ul>\n<p>A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p><a href=\"mailto:edson.kondo@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p>Adriano Rodrigo da Silva Agra<\/p>\n<p><a href=\"mailto:adriano.agra@hondatar.com.br\">adriano.agra@hondatar.com.br<\/a><\/p>\n<p>Lucas Oliveira Silva Santos<\/p>\n<p><a href=\"mailto:lucas.santos@hondatar.com.br\">lucas.santos@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>LEI N\u00ba 15.394, DE 22 DE ABRIL DE 2026 A Lei n\u00ba 15.394, de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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