{"id":57658,"date":"2025-12-02T10:47:33","date_gmt":"2025-12-02T13:47:33","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=57658"},"modified":"2025-12-02T10:47:33","modified_gmt":"2025-12-02T13:47:33","slug":"ipi-esclarecida-a-inaplicabilidade-da-suspensao-nas-saidas-de-partes-e-pecas-do-setor-automotivo-para-atacadistas","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/12\/02\/ipi-esclarecida-a-inaplicabilidade-da-suspensao-nas-saidas-de-partes-e-pecas-do-setor-automotivo-para-atacadistas\/","title":{"rendered":"IPI &#8211; ESCLARECIDA A INAPLICABILIDADE DA SUSPENS\u00c3O NAS SA\u00cdDAS DE PARTES E PE\u00c7AS DO SETOR AUTOMOTIVO PARA ATACADISTAS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 240\/2025 &#8211; DOU de 28.11.2025<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Por meio de solu\u00e7\u00e3o de consulta, foi esclarecido que a suspens\u00e3o do IPI prevista para partes e pe\u00e7as classificadas nas NCM 87.03 e 87.05, conforme o art. 5\u00ba, \u00a7 2\u00ba, II, da Lei n\u00ba 9.826\/1999, e o art. 2\u00ba da Instru\u00e7\u00e3o Normativa RFB n\u00ba 948\/2009, no \u00e2mbito do regime automotivo, possui aplica\u00e7\u00e3o restrita \u00e0s opera\u00e7\u00f5es entre estabelecimentos industriais.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Receita Federal esclareceu que a suspens\u00e3o somente se verifica quando as sa\u00eddas ocorrem de um estabelecimento industrial para outro estabelecimento industrial, com destino \u00e0 montagem dos ve\u00edculos abrangidos pela legisla\u00e7\u00e3o do setor.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Assim, a suspens\u00e3o n\u00e3o alcan\u00e7a remessas destinadas a estabelecimentos atacadistas, ainda que equiparados a industrial.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 240\/2025 &#8211; DOU de 28.11.2025)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 240\/2025 &#8211; DOU de 28.11.2025<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-eZY","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/57658"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=57658"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/57658\/revisions"}],"predecessor-version":[{"id":57659,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/57658\/revisions\/57659"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=57658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=57658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=57658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}