{"id":626,"date":"2026-03-05T15:06:24","date_gmt":"2026-03-05T18:06:24","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/icms-ratificacao-de-convenios-confaz-decreto-n-70-417-2026\/"},"modified":"2026-09-29T19:24:35","modified_gmt":"2026-09-29T22:24:35","slug":"icms-ratificacao-de-convenios-confaz-decreto-n-70-417-2026","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/icms-ratificacao-de-convenios-confaz-decreto-n-70-417-2026\/","title":{"rendered":"ICMS \u2013 RATIFICA\u00c7\u00c3O DE CONV\u00caNIOS CONFAZ \u2013 DECRETO N\u00b0 70.417\/2026"},"content":{"rendered":"<p>O&nbsp;<strong>Decreto n\u00ba 70.417\/26<\/strong>, publicado em 05 de mar\u00e7o de 2026, ratificou os conv\u00eanios celebrados na 418\u00aa Reuni\u00e3o Extraordin\u00e1ria do CONFAZ. A norma \u00e9 estrat\u00e9gica para o cen\u00e1rio paulista, pois combina a prorroga\u00e7\u00e3o de benef\u00edcios hist\u00f3ricos, a exclus\u00e3o de S\u00e3o Paulo de determinadas isen\u00e7\u00f5es e a cria\u00e7\u00e3o de incentivos para eventos de grande porte.<\/p>\n<p><strong>Detalhamento dos Conv\u00eanios Ratificados:<\/strong><\/p>\n<ul>\n<li><strong>Eventos e Esportes (Copa 2027):<\/strong>&nbsp;O&nbsp;<strong>Conv\u00eanio 04\/26<\/strong>&nbsp;concede isen\u00e7\u00e3o e suspens\u00e3o de ICMS para opera\u00e7\u00f5es ligadas \u00e0&nbsp;<strong>Copa do Mundo Feminina da FIFA 2027<\/strong>.<\/li>\n<li><strong>Setor Industrial e Agr\u00edcola:<\/strong>&nbsp;O&nbsp;<strong>Conv\u00eanio 10\/26<\/strong>&nbsp;prorroga a redu\u00e7\u00e3o de base de c\u00e1lculo para&nbsp;<strong>equipamentos industriais e implementos agr\u00edcolas<\/strong>&nbsp;(Conv. 52\/91). J\u00e1 o&nbsp;<strong>Conv\u00eanio 14\/26<\/strong>&nbsp;autoriza S\u00e3o Paulo e Minas Gerais a reduzirem a carga tribut\u00e1ria para&nbsp;<strong>12%<\/strong>&nbsp;nas sa\u00eddas internas de&nbsp;<strong>p\u00f3 de alum\u00ednio<\/strong>&nbsp;(NCM 7603.10.00).<\/li>\n<li><strong>Exclus\u00f5es do Estado de SP:<\/strong>&nbsp;Importante notar que S\u00e3o Paulo foi&nbsp;<strong>exclu\u00eddo<\/strong>&nbsp;dos benef\u00edcios relativos a: sa\u00eddas internas de&nbsp;<strong>areia<\/strong>&nbsp;(Conv. 11\/26), opera\u00e7\u00f5es com&nbsp;<strong>obras de arte<\/strong>&nbsp;na ArtRio e SP Arte (Conv. 19\/26), comercializa\u00e7\u00e3o de&nbsp;<strong>preservativos<\/strong>&nbsp;(Conv. 13\/26) e disposi\u00e7\u00f5es dos Conv\u00eanios 147\/92 e 13\/94 (Conv. 12\/26).<\/li>\n<li><strong>Bares e Restaurantes:<\/strong>&nbsp;O&nbsp;<strong>Conv\u00eanio 08\/26<\/strong>&nbsp;trata da exclus\u00e3o da&nbsp;<strong>gorjeta<\/strong>&nbsp;da base de c\u00e1lculo do ICMS, com a ades\u00e3o do Par\u00e1 e ajustes na norma reguladora.<\/li>\n<li><strong>Combust\u00edveis e Compliance:<\/strong>&nbsp;O&nbsp;<strong>Conv\u00eanio 18\/26<\/strong>&nbsp;convalida a entrega de arquivos do&nbsp;<strong>Sistema SCANC<\/strong>&nbsp;em PDF, devido a falhas t\u00e9cnicas no servidor em 2025, beneficiando especificamente opera\u00e7\u00f5es da empresa Copercana.<\/li>\n<li><strong>Prorroga\u00e7\u00f5es Gerais:<\/strong>&nbsp;Os&nbsp;<strong>Conv\u00eanios 20\/26 e 21\/26<\/strong>&nbsp;asseguram a continuidade de diversos benef\u00edcios fiscais de redu\u00e7\u00e3o de base de c\u00e1lculo e outras isen\u00e7\u00f5es previstas em normas anteriores.<\/li>\n<\/ul>\n<p><strong>Condi\u00e7\u00e3o de Efic\u00e1cia (ALESP): <\/strong>Conforme o artigo 23 da Lei n\u00ba 17.293\/2020, os benef\u00edcios que implicam ren\u00fancia de receita (<strong>Conv\u00eanios 04\/26, 08\/26, 10\/26, 14\/26, 18\/26, 20\/26 e 21\/26<\/strong>) dependem de manifesta\u00e7\u00e3o favor\u00e1vel da&nbsp;<strong>Assembleia Legislativa do Estado de S\u00e3o Paulo<\/strong>&nbsp;para sua efetiva implementa\u00e7\u00e3o.<\/p>\n<p><strong>Impacto para os Contribuintes: <\/strong>As empresas devem revisar imediatamente suas opera\u00e7\u00f5es, especialmente nos setores de&nbsp;<strong>implementos agr\u00edcolas, minera\u00e7\u00e3o (areia e alum\u00ednio) e mercado de arte<\/strong>, dado que o decreto altera tanto a perman\u00eancia de benef\u00edcios quanto a retirada de S\u00e3o Paulo de regimes simplificados.<\/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;Decreto n\u00ba 70.417\/26, publicado em 05 de mar\u00e7o de 2026, ratificou os conv\u00eanios celebrados [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-626","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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