{"id":769,"date":"2021-10-29T16:46:54","date_gmt":"2021-10-29T19:46:54","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/lei-complementar-n-186-2021-icms-sp-prorrogacao-de-beneficios-fiscais\/"},"modified":"2026-09-29T19:24:46","modified_gmt":"2026-09-29T22:24:46","slug":"lei-complementar-n-186-2021-icms-sp-prorrogacao-de-beneficios-fiscais","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/lei-complementar-n-186-2021-icms-sp-prorrogacao-de-beneficios-fiscais\/","title":{"rendered":"Lei Complementar n\u00b0 186\/2021: ICMS SP \u2013 Prorroga\u00e7\u00e3o de benef\u00edcios fiscais"},"content":{"rendered":"<p>Foi publicada na data de hoje a Lei Complementar n\u00b0 186\/2021, a qual altera a Lei Complementar n\u00ba 160\/2017&nbsp;<strong>para permitir a prorroga\u00e7\u00e3o, por at\u00e9 15 (quinze) anos, das isen\u00e7\u00f5es, dos incentivos e dos benef\u00edcios fiscais ou financeiro-fiscais vinculados ao ICMS, concebidos mediante conv\u00eanio e destinados<\/strong>:<\/p>\n<ul>\n<li>\u00e0 manuten\u00e7\u00e3o ou ao incremento das atividades comerciais, desde que o benefici\u00e1rio seja o real remetente da mercadoria,<\/li>\n<\/ul>\n<ul>\n<li>\u00e0s presta\u00e7\u00f5es interestaduais com produtos agropecu\u00e1rios e extrativos vegetais in natura, e<\/li>\n<\/ul>\n<ul>\n<li>\u00e0 manuten\u00e7\u00e3o ou ao incremento das atividades portu\u00e1ria e aeroportu\u00e1ria vinculadas ao com\u00e9rcio internacional, inclu\u00edda a opera\u00e7\u00e3o subsequente \u00e0 da importa\u00e7\u00e3o, praticada pelo contribuinte importador.<\/li>\n<\/ul>\n<p>A lei determina ainda&nbsp;<strong>a redu\u00e7\u00e3o de 20% ao ano<\/strong>&nbsp;em rela\u00e7\u00e3o ao direito de frui\u00e7\u00e3o das isen\u00e7\u00f5es, incentivos e benef\u00edcios fiscais ou financeiros-fiscais em quest\u00e3o,&nbsp;<strong>a partir de 1\u00ba de janeiro do d\u00e9cimo segundo ano posterior \u00e0 produ\u00e7\u00e3o de efeitos do respectivo conv\u00eanio.<\/strong><\/p>\n<p>Por fim, h\u00e1 previs\u00e3o de adequa\u00e7\u00e3o dos respectivos conv\u00eanios no prazo de 180 dias a partir da data de hoje (28\/10\/2021), sob pena destas altera\u00e7\u00f5es serem automaticamente incorporadas.<\/p>\n<p>O escrit\u00f3rio Honda, Teixeira, Ara\u00fajo, Rocha Advogados mant\u00e9m sua equipe de advogados \u00e0 disposi\u00e7\u00e3o para o esclarecimento deste e de outros temas tribut\u00e1rios que possam ser do seu interesse.<\/p>\n<p>&nbsp;Renato Augusto Figueiredo<\/p>\n<p>renato.augusto@hondatar.com.br<\/p>\n<\/p>\n<p>Adriano Rodrigo da silva Agra<\/p>\n<p>adriano.agra@hondatar.com.br<\/p>\n<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p>edson.kondo@hondatar.com.br<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada na data de hoje a Lei Complementar n\u00b0 186\/2021, a qual altera [&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":[39,38,1],"tags":[],"class_list":["post-769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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