{"id":625,"date":"2026-03-05T15:12:50","date_gmt":"2026-03-05T18:12:50","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/icms-reducao-de-base-de-calculo-po-de-aluminio-sp-e-mg\/"},"modified":"2026-09-29T19:24:35","modified_gmt":"2026-09-29T22:24:35","slug":"icms-reducao-de-base-de-calculo-po-de-aluminio-sp-e-mg","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/icms-reducao-de-base-de-calculo-po-de-aluminio-sp-e-mg\/","title":{"rendered":"ICMS \u2013 REDU\u00c7\u00c3O DE BASE DE C\u00c1LCULO \u2013 P\u00d3 DE ALUM\u00cdNIO (SP E MG"},"content":{"rendered":"<p>O&nbsp;<strong>Conv\u00eanio ICMS n\u00ba 14\/2026<\/strong>, celebrado pelo CONFAZ e ratificado pelo Estado de S\u00e3o Paulo por meio do Decreto n\u00ba 70.417\/26, promove altera\u00e7\u00f5es significativas no tratamento tribut\u00e1rio aplic\u00e1vel ao&nbsp;<strong>p\u00f3 de alum\u00ednio<\/strong>. A medida beneficia diretamente o setor metal\u00fargico ao incluir S\u00e3o Paulo no rol de Estados autorizados a aplicar a carga tribut\u00e1ria reduzida.<\/p>\n<p><strong>Principais Disposi\u00e7\u00f5es:<\/strong><\/p>\n<ul>\n<li><strong>Extens\u00e3o do Benef\u00edcio a S\u00e3o Paulo:<\/strong>&nbsp;Originalmente restrito a Minas Gerais, o benef\u00edcio da redu\u00e7\u00e3o de base de c\u00e1lculo passa a ser autorizado tamb\u00e9m para o Estado de&nbsp;<strong>S\u00e3o Paulo<\/strong>.<\/li>\n<li><strong>Carga Tribut\u00e1ria:<\/strong>&nbsp;A redu\u00e7\u00e3o permite que a carga tribut\u00e1ria efetiva nas sa\u00eddas internas do estabelecimento fabricante seja de, no m\u00ednimo,&nbsp;<strong>12%<\/strong>.<\/li>\n<li><strong>Produto Abrangido:<\/strong>&nbsp;Aplica-se ao p\u00f3 de alum\u00ednio classificado na posi\u00e7\u00e3o&nbsp;<strong>NCM 7603.10.00<\/strong>.<\/li>\n<li><strong>Prorroga\u00e7\u00e3o:<\/strong>&nbsp;O Conv\u00eanio ICMS n\u00ba 97\/92, que fundamenta o benef\u00edcio, teve sua vig\u00eancia prorrogada at\u00e9&nbsp;<strong>31 de dezembro de 2026<\/strong>.<\/li>\n<\/ul>\n<p><strong>Vig\u00eancia e Produ\u00e7\u00e3o de Efeitos:<\/strong><\/p>\n<ul>\n<li><strong>In\u00edcio dos Efeitos:<\/strong>&nbsp;Embora ratificado em mar\u00e7o, o Conv\u00eanio n\u00ba 14\/26 produzir\u00e1 efeitos pr\u00e1ticos a partir de&nbsp;<strong>1\u00ba de maio de 2026<\/strong>.<\/li>\n<li><strong>Condi\u00e7\u00e3o em SP:<\/strong>&nbsp;Por representar ren\u00fancia de receita, a aplica\u00e7\u00e3o em solo paulista ainda aguarda a conformidade com o Art. 23 da Lei n\u00ba 17.293\/20 (manifesta\u00e7\u00e3o da ALESP), conforme ressalvado no Decreto Estadual n\u00ba 70.417\/26.<\/li>\n<\/ul>\n<p><strong>Impacto para o Setor: <\/strong>A medida equaliza a competitividade entre fabricantes de S\u00e3o Paulo e Minas Gerais, permitindo uma redu\u00e7\u00e3o direta no custo tribut\u00e1rio da opera\u00e7\u00e3o interna. Recomendamos que os fabricantes de produtos de alum\u00ednio revisem seus par\u00e2metros de emiss\u00e3o de notas fiscais e custos de venda para opera\u00e7\u00f5es planejadas a partir de maio.<\/p>\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>O&nbsp;Conv\u00eanio ICMS n\u00ba 14\/2026, celebrado pelo CONFAZ e ratificado pelo Estado de S\u00e3o Paulo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-625","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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