{"id":59364,"date":"2026-01-30T10:46:49","date_gmt":"2026-01-30T13:46:49","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=59364"},"modified":"2026-01-30T10:50:45","modified_gmt":"2026-01-30T13:50:45","slug":"icms-nacional-prorrogada-a-vigencia-de-convenios-que-dispoem-sobre-beneficios-fiscais","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/01\/30\/icms-nacional-prorrogada-a-vigencia-de-convenios-que-dispoem-sobre-beneficios-fiscais\/","title":{"rendered":"ICMS NACIONAL – PRORROGADA A VIG\u00caNCIA DE CONV\u00caNIOS QUE DISP\u00d5EM SOBRE BENEF\u00cdCIOS FISCAIS"},"content":{"rendered":"

Conv\u00eanio ICMS n\u00ba\u00a021\/2026<\/a>\u00a0– DOU de 29.01.2026.<\/span><\/p>\n

Por meio do ato em fundamento, 285 Conv\u00eanios ICMS que disp\u00f5em sobre benef\u00edcios fiscais tiveram sua vig\u00eancia prorrogada para at\u00e9 31.12.2026, entre os quais se destacam:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ato<\/span><\/td>\nBenef\u00edcio Fiscal<\/span><\/td>\nAssunto<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a075\/1991<\/a><\/span><\/td>\nRedu\u00e7\u00e3o de base de c\u00e1lculo<\/span><\/td>\nSa\u00eddas de aeronaves, pe\u00e7as, acess\u00f3rios e outras mercadorias que especifica.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a084\/1997<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nComercializa\u00e7\u00e3o de produtos destinados a \u00f3rg\u00e3os ou entidades da administra\u00e7\u00e3o p\u00fablica.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a038\/2001<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nOpera\u00e7\u00f5es internas e interestaduais com autom\u00f3veis de passageiros, para utiliza\u00e7\u00e3o como t\u00e1xi.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a0140\/2001<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nOpera\u00e7\u00f5es com medicamentos.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a087\/2002<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nOpera\u00e7\u00f5es com f\u00e1rmacos e medicamentos destinados a \u00f3rg\u00e3os da Administra\u00e7\u00e3o P\u00fablica Direta Federal, Estadual e Municipal.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a0133\/2002<\/a><\/span><\/td>\nRedu\u00e7\u00e3o de base de c\u00e1lculo<\/span><\/td>\nOpera\u00e7\u00f5es interestaduais realizadas por estabelecimento fabricante ou importador, sujeitos ao regime de cobran\u00e7a monof\u00e1sica das contribui\u00e7\u00f5es para o PIS\/PASEP e da COFINS, a que se refere a Lei Federal n\u00ba\u00a010.485\/2002<\/a>\u00a0.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a018\/2003<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nOpera\u00e7\u00f5es relacionadas ao Programa de Seguran\u00e7a Alimentar e Nutricional.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a04\/2004<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nPresta\u00e7\u00e3o de servi\u00e7o de transporte intermunicipal de cargas.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a0130\/2007<\/a><\/span><\/td>\nIsen\u00e7\u00e3o e redu\u00e7\u00e3o de base de c\u00e1lculo<\/span><\/td>\nOpera\u00e7\u00e3o com bens ou mercadorias destinadas \u00e0s atividades de pesquisa, explora\u00e7\u00e3o ou produ\u00e7\u00e3o de petr\u00f3leo e g\u00e1s natural.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a038\/2012<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nSa\u00eddas de ve\u00edculos destinados a pessoas com defici\u00eancia f\u00edsica, visual, mental severa ou profunda, s\u00edndrome de Down ou autistas.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a091\/2022<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nOpera\u00e7\u00f5es internas, com micro \u00f4nibus e vans, para utiliza\u00e7\u00e3o como transporte complementar de passageiros.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a061\/2024<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nOpera\u00e7\u00f5es, internas, com sucata, apara, res\u00edduo ou fragmento, promovidas por cooperativas e associa\u00e7\u00f5es de catadores.<\/span><\/td>\n<\/tr>\n
Conv\u00eanio ICMS n\u00ba\u00a022\/2025<\/a><\/span><\/td>\nIsen\u00e7\u00e3o<\/span><\/td>\nOpera\u00e7\u00f5es internas com produtos essenciais ao consumo popular que comp\u00f5em a cesta b\u00e1sica.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tamb\u00e9m, ressalta-se a prorroga\u00e7\u00e3o at\u00e9 31.12.2026 ou pelo prazo previsto em norma espec\u00edfica, do Conv\u00eanio ICMS n\u00ba\u00a022\/2023<\/a>\u00a0, que concede cr\u00e9dito presumido de at\u00e9 100% do imposto devido nas opera\u00e7\u00f5es com biodiesel sujeitas a tributa\u00e7\u00e3o monof\u00e1sica por al\u00edquota “ad rem” conforme o Conv\u00eanio ICMS n\u00ba\u00a0199\/2022<\/a>\u00a0, na forma prevista.<\/span><\/p>\n

(Conv\u00eanio ICMS n\u00ba\u00a021\/2026<\/a>\u00a0– DOU de 29.01.2026)<\/span><\/p>\n

FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Conv\u00eanio ICMS n\u00ba\u00a021\/2026\u00a0– DOU de 29.01.2026.<\/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-fru","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59364"}],"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=59364"}],"version-history":[{"count":3,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59364\/revisions"}],"predecessor-version":[{"id":59374,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/59364\/revisions\/59374"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=59364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=59364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=59364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}