Regime específico de bens imóveis no IBS/CBS, instituído pelo art. 251 da LC 214/2025: o art. 261 reduz a alíquota em 50% na venda e em 70% no aluguel, somando redutor de ajuste e redutor social. O que muda para quem constrói, vende e aluga.
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What the IBS Management Committee (CGIBS) is: who runs the IBS and CBS, its powers, the 54-member council, qualified-majority decisions and the setup timeline.
How Brazil’s tax cashback works: a refund of IBS and CBS to low-income families in CadÚnico — 100% of the CBS on essentials, who receives it and when.
How Brazil’s tax reform treats education: art. 129 of Complementary Law 214/2025 grants a 60% reduction on tuition, with immunity for non-profits and Prouni at zero CBS — plus what still pays the full rate.
How Brazil’s tax reform treats agribusiness: art. 164 of Complementary Law 214/2025 keeps the small rural producer outside taxpayer status (below BRL 3.6m), with a presumed credit for the buyer, alongside a 60% reduction and a zero rate under IBS and CBS.
Healthcare under Brazil’s tax reform: art. 128, II, of Complementary Law 214/2025 cuts the IBS and CBS rates by 60% on health services, with a specific regime for health plans and a zero or 60% rate on medicines and devices.
Accelerated depreciation cuts IRPJ and CSLL in Brazil’s Lucro Real regime: shift coefficients (art. 323 RIR), the rural rule, and the case for recovering the past five years.
Batteries depreciate by cycles, not time — and art. 320, § 1 of the Income Tax Regulation (Decree 9,580/2018) assures the taxpayer the depreciation quota suited to the asset’s real conditions, on proof. How to cut IRPJ and CSLL under the actual-profit regime, and the case for reviewing the past five years.
Bateria deprecia por ciclos, não por tempo. O art. 320, § 1º do RIR/2018 assegura computar a quota adequada à depreciação real do bem, feita a prova, e o art. 323 acelera por turnos (2,0 em três turnos) — menos IRPJ e CSLL no Lucro Real.
Depreciação acelerada reduz IRPJ e CSLL no Lucro Real: coeficientes por turno (art. 323 do RIR), regra rural e como recuperar o pago a mais nos últimos 5 anos.