Under art. 28, § 1, I and II, of Complementary Law 214/2025 (LC 227/2026 wording), IBS and CBS across Brazil’s electricity chain are collected only at the supply for consumption or to a taxpayer not subject to the regular regime.
Blog
Análises, pareceres técnicos e acompanhamento normativo da equipe TaxUp sobre direito tributário e a reforma 2026—2033.
Na energia elétrica, o art. 28 da Lei Complementar 214/2025 distribui o recolhimento do IBS e da CBS entre distribuidora, alienante, comercializador varejista, estabelecimento consumidor e transmissora, conforme a operação. O crédito do art. 47 depende de débito extinto, documento fiscal idôneo e ausência de vedação. A implantação do split payment é gradual e ainda depende de ato conjunto, sem data setorial fixa confirmada.
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.
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.