{"id":667,"date":"2025-12-29T18:07:32","date_gmt":"2025-12-29T21:07:32","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/tributa-jcp-bets-e-fintechs\/"},"modified":"2026-09-29T19:24:38","modified_gmt":"2026-09-29T22:24:38","slug":"tributa-jcp-bets-e-fintechs","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/","title":{"rendered":"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS"},"content":{"rendered":"<p><a>Foi publicada, em edi\u00e7\u00e3o extra do Di\u00e1rio Oficial da Uni\u00e3o de 26 de dezembro de 2025, a Lei Complementar (LC) 224, origin\u00e1ria do Projeto de Lei Complementar (PLP) 128\/2025, que <\/a>reduz os incentivos de natureza tribut\u00e1ria, financeira e credit\u00edcia no \u00e2mbito federal e estabelece a tributa\u00e7\u00e3o dos juros sobre o capital pr\u00f3prio (JCP), apostas e fintechs.<\/p>\n<p>A LC 224\/2025 reduziu em 10% os benef\u00edcios fiscais relacionados com o IRPJ e CSLL, PIS\/Pasep, PIS\/Pasep-Importa\u00e7\u00e3o, Cofins e Cofins-Importa\u00e7\u00e3o, Imposto de Importa\u00e7\u00e3o, IPI e Contribui\u00e7\u00e3o Previdenci\u00e1ria Patronal.<\/p>\n<p>Todos os benef\u00edcios do Demonstrativo de Gastos Tribut\u00e1rios da Lei Or\u00e7ament\u00e1ria Anual de 2026 est\u00e3o potencialmente impactados, incluindo REIDI, projetos nas regi\u00f5es da SUDAM e SUDENE e dispositivos da Lei do Bem.&nbsp;No entanto, h\u00e1 exce\u00e7\u00f5es para benef\u00edcios condicionados a investimentos (art. 4\u00ba, \u00a7 8\u00ba, IV), o que deve ser avaliado caso a caso.<\/p>\n<p>Destacou-se a adi\u00e7\u00e3o do regime de lucro presumido entre os benef\u00edcios afetados. Este regime, que \u00e9 opcional para empresas com faturamento de at\u00e9 R$ 78 milh\u00f5es, ser\u00e1 tributado em 10% sobre a parte da receita bruta total que ultrapasse R$ 5 milh\u00f5es no ano-calend\u00e1rio.<\/p>\n<p>O JCP foi elevado em 17,5%, e as apostas e fintechs passar\u00e3o a ser tributadas por meio da CSLL de forma escalonada, atingindo 15% em 2028.<\/p>\n<p>A LC 224\/2025 tamb\u00e9m estabeleceu um prazo de 5 anos para o aproveitamento de benef\u00edcios e crit\u00e9rios de avalia\u00e7\u00e3o para a sua manuten\u00e7\u00e3o ap\u00f3s a concess\u00e3o.<\/p>\n<p>As mudan\u00e7as entrar\u00e3o em vigor a partir de 1\u00ba de janeiro de 2026, observadas as regras constitucionais de anterioridade e noventena.<\/p>\n<p>A LC 224\/2025 foi sancionada com veto \u00e0 revalida\u00e7\u00e3o de restos a pagar cancelados, inclusive de emendas parlamentares n\u00e3o executadas, por quest\u00f5es de seguran\u00e7a jur\u00eddica destacadas na decis\u00e3o cautelar proferida pelo STF no Mandado de Seguran\u00e7a n\u00ba 40.684.<\/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>Erica Fernanda da Cruz Nascimento<\/p>\n<p><a href=\"mailto:erica.cruz@hondatar.com.br\">erica.cruz@hondatar.com.br<\/a><\/p>\n<p>Carla Bernardini de Araujo<\/p>\n<p><a href=\"mailto:carla.bernardini@hondatar.com.br\">carla.bernardini@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada, em edi\u00e7\u00e3o extra do Di\u00e1rio Oficial da Uni\u00e3o de 26 de dezembro [&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-667","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS - HONDATAR Advogados<\/title>\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.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS - HONDATAR Advogados\" \/>\n<meta property=\"og:description\" content=\"Foi publicada, em edi\u00e7\u00e3o extra do Di\u00e1rio Oficial da Uni\u00e3o de 26 de dezembro [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/\" \/>\n<meta property=\"og:site_name\" content=\"HONDATAR Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-29T21:07:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-29T22:24:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/G4-Generica-antiga-empresas-Media.png\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\"},\"headline\":\"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS\",\"datePublished\":\"2025-12-29T21:07:32+00:00\",\"dateModified\":\"2026-09-29T22:24:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/\"},\"wordCount\":389,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/G4-Generica-antiga-empresas-Media.png\",\"articleSection\":[\"Sem categoria\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/\",\"name\":\"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS - HONDATAR Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/G4-Generica-antiga-empresas-Media.png\",\"datePublished\":\"2025-12-29T21:07:32+00:00\",\"dateModified\":\"2026-09-29T22:24:38+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/G4-Generica-antiga-empresas-Media.png\",\"contentUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/G4-Generica-antiga-empresas-Media.png\",\"width\":640,\"height\":360},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/tributa-jcp-bets-e-fintechs\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/\",\"name\":\"HONDATAR Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/rusvelnantes.com.br\\\/hondatar\"],\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS - HONDATAR Advogados","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.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/","og_locale":"en_US","og_type":"article","og_title":"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS - HONDATAR Advogados","og_description":"Foi publicada, em edi\u00e7\u00e3o extra do Di\u00e1rio Oficial da Uni\u00e3o de 26 de dezembro [&hellip;]","og_url":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/","og_site_name":"HONDATAR Advogados","article_published_time":"2025-12-29T21:07:32+00:00","article_modified_time":"2026-09-29T22:24:38+00:00","og_image":[{"width":640,"height":360,"url":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/G4-Generica-antiga-empresas-Media.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/#article","isPartOf":{"@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/"},"author":{"name":"admin","@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04"},"headline":"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS","datePublished":"2025-12-29T21:07:32+00:00","dateModified":"2026-09-29T22:24:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/"},"wordCount":389,"commentCount":0,"image":{"@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/G4-Generica-antiga-empresas-Media.png","articleSection":["Sem categoria"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/","url":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/","name":"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS - HONDATAR Advogados","isPartOf":{"@id":"https:\/\/www.hondatar.com.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/#primaryimage"},"image":{"@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/G4-Generica-antiga-empresas-Media.png","datePublished":"2025-12-29T21:07:32+00:00","dateModified":"2026-09-29T22:24:38+00:00","author":{"@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04"},"breadcrumb":{"@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/#primaryimage","url":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/G4-Generica-antiga-empresas-Media.png","contentUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/G4-Generica-antiga-empresas-Media.png","width":640,"height":360},{"@type":"BreadcrumbList","@id":"https:\/\/www.hondatar.com.br\/en\/tributa-jcp-bets-e-fintechs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hondatar.com.br\/en\/"},{"@type":"ListItem","position":2,"name":"Publicada LC que Reduz Incentivos Fiscais Federais, Incluindo Regime de Lucro Presumido, e Tributa JCP, BETS e FINTECHS"}]},{"@type":"WebSite","@id":"https:\/\/www.hondatar.com.br\/en\/#website","url":"https:\/\/www.hondatar.com.br\/en\/","name":"HONDATAR Advogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hondatar.com.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/rusvelnantes.com.br\/hondatar"],"url":"https:\/\/www.hondatar.com.br\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/comments?post=667"}],"version-history":[{"count":1,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/667\/revisions"}],"predecessor-version":[{"id":1169,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/667\/revisions\/1169"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/media\/1116"}],"wp:attachment":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/media?parent=667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/categories?post=667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/tags?post=667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}