{"id":48990,"date":"2026-02-13T15:43:33","date_gmt":"2026-02-13T14:43:33","guid":{"rendered":"https:\/\/amec.es\/anticipat\/alertes-i-oportunitats\/el-brasil-posa-en-marxa-la-reforma-integral-de-liva\/"},"modified":"2026-02-13T15:47:36","modified_gmt":"2026-02-13T14:47:36","slug":"el-brasil-posa-en-marxa-la-reforma-integral-de-liva","status":"publish","type":"page","link":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/el-brasil-posa-en-marxa-la-reforma-integral-de-liva\/","title":{"rendered":"El Brasil posa en marxa la reforma integral de l&#8217;IVA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"48990\" class=\"elementor elementor-48990 elementor-48982\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-682e0ffd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"682e0ffd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e30cfc\" data-id=\"4e30cfc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75a9fea2 elementor-widget elementor-widget-heading\" data-id=\"75a9fea2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/ca\/category\/alertes-i-tendencies-exclusives\/\" rel=\"tag\">Alertes i tend\u00e8ncies exclusives<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-302cf69f elementor-widget elementor-widget-spacer\" data-id=\"302cf69f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bab5b90 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3bab5b90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b4162d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b4162d1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74a4ef02\" data-id=\"74a4ef02\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-360083ce elementor-widget elementor-widget-heading\" data-id=\"360083ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">El Brasil posa en marxa la reforma integral de l&#8217;IVA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d8118d9 elementor-widget elementor-widget-spacer\" data-id=\"1d8118d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23463a12 elementor-widget elementor-widget-text-editor\" data-id=\"23463a12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t13 de febrer de 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35d4cef1 elementor-widget elementor-widget-text-editor\" data-id=\"35d4cef1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>El Brasil est\u00e0 implementant una reforma estructural del sistema d&#8217;imposici\u00f3 indirecta orientada a simplificar el model vigent, reduir distorsions territorials i alinear-lo amb les millors pr\u00e0ctiques internacionals en mat\u00e8ria de tributaci\u00f3 al consum.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47980076 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"47980076\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18f377f9 elementor-widget elementor-widget-text-editor\" data-id=\"18f377f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La reforma substitueix el sistema anterior (basat en m\u00faltiples impostos federals, estatals i municipals amb regles heterog\u00e8nies i acumulaci\u00f3 fiscal) per un esquema m\u00e9s homogeni, no acumulatiu i t\u00e8cnicament harmonitzat.<\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br> Arquitectura del nou sistema<\/strong><\/h5><p>L&#8217;eix central \u00e9s la introducci\u00f3 d&#8217;un <strong>IVA d&#8217;estructura dual<\/strong> , compost per dos impostos coordinats que s&#8217;apliquen <strong>sobre les mateixes operacions<\/strong> (b\u00e9ns i serveis), per\u00f2 corresponen a <strong>diferents nivells de govern<\/strong> i entren en vigor de manera progressiva.<\/p><p><strong>1. CBS \u2013 Contribuci\u00f3 sobre Bens i Servi\u00e7os (nivell federal)<\/strong><\/p><p>La <strong>CBS<\/strong> constitueix l&#8217;IVA federal.<\/p><ul><li><strong>A qu\u00e8 s&#8217;aplica<\/strong> : a la venda de b\u00e9ns, la prestaci\u00f3 de serveis i altres operacions gravades realitzades al Brasil.<\/li><li><strong>Qu\u00e8 substitueix<\/strong> : els impostos federals sobre el consum (PIS, COFINS i IPI).<\/li><li><strong>Com funciona<\/strong> : \u00e9s no acumulativa, amb dret ple a deducci\u00f3 de l&#8217;impost suportat en etapes anteriors.<\/li><li><strong>On es col\u00b7lecta<\/strong> : al lloc de consum final (principi de destinaci\u00f3).<\/li><li><strong>Quan s&#8217;aplica<\/strong> despr\u00e9s de la fase d&#8217;adaptaci\u00f3 inicial, passa a ser el principal impost federal al consum.<\/li><\/ul><p><strong><span style=\"color: #ffffff;\">_<\/span><br> 2. IBS \u2013 Impost sobre Bens i Servi\u00e7os (nivell subnacional)<\/strong><\/p><p>L&#8217; <strong>IBS<\/strong> \u00e9s el component subnacional de l&#8217;IVA.<\/p><ul><li><strong>A qu\u00e8 s&#8217;aplica<\/strong> : a les mateixes operacions gravades per la CBS (b\u00e9ns i serveis), incloses les operacions entre diferents estats o municipis.<\/li><li><strong>Qu\u00e8 substitueix<\/strong> : els impostos estatals i municipals sobre el consum (ICMS i ISS).<\/li><li><strong>Com funciona<\/strong> : comparteix base imposable, meritaci\u00f3 i sistema de cr\u00e8dits amb la CBS, eliminant la tributaci\u00f3 en cascada.<\/li><li><strong>On es recapta<\/strong> : al territori on es produeix el consum final, amb repartiment autom\u00e0tic de la recaptaci\u00f3 entre estats i municipis.<\/li><li><strong>Quan s&#8217;aplica<\/strong> : s&#8217;introdueix gradualment, substituint progressivament l&#8217;ICMS i l&#8217;ISS fins a la consolidaci\u00f3 plena del sistema.<\/li><\/ul><p><span style=\"color: #ffffff;\">_<\/span><br> A la pr\u00e0ctica, <strong>CBS i IBS s&#8217;apliquen conjuntament en una mateixa operaci\u00f3<\/strong> , apareixen desglossats a la facturaci\u00f3 i formen un \u00fanic sistema d&#8217;IVA.<\/p><p><strong><span style=\"color: #ffffff;\">_<\/span><br> 3. Impost Selectiu (IS)<\/strong><\/p><p>L&#8217; <strong>impost selectiu<\/strong> \u00e9s un tribut addicional i separat de l&#8217;IVA dual.<\/p><ul><li><strong>A qu\u00e8 s&#8217;aplica<\/strong> : \u00fanicament a determinats b\u00e9ns i serveis definits legalment per les seves externalitats negatives (sanit\u00e0ries, ambientals o altres).<\/li><li><strong>Qu\u00e8 substitueix o complementa<\/strong> : racionalitza la l\u00f2gica dels impostos especials existents, sense integrar-se a l&#8217;IVA.<\/li><li><strong>Com funciona<\/strong> : no \u00e9s no acumulatiu i no genera dret a cr\u00e8dit com l&#8217;IVA.<\/li><li><strong>Quan s&#8217;aplica<\/strong> : s&#8217;exigeix \u200b\u200b\u00fanicament quan l&#8217;operaci\u00f3 afecta b\u00e9ns o serveis inclosos expressament en el seu \u00e0mbit, amb independ\u00e8ncia de la CBS i l&#8217;IBS.<\/li><\/ul><h5 data-start=\"134\" data-end=\"163\"><span style=\"color: #ffffff;\">_<\/span><br> <strong>Calendari d&#8217;implantaci\u00f3<\/strong><\/h5><p data-start=\"165\" data-end=\"240\">La reforma de l&#8217;IVA s&#8217;implanta de manera progressiva entre <strong data-start=\"222\" data-end=\"237\">el 2026 i el 2033<\/strong> .<\/p><ul data-start=\"242\" data-end=\"702\"><li data-start=\"242\" data-end=\"365\"><p data-start=\"244\" data-end=\"365\"><strong data-start=\"244\" data-end=\"252\">2026<\/strong> : fase d&#8217;adaptaci\u00f3 i proves operatives, orientada a l&#8217;adequaci\u00f3 de sistemes de facturaci\u00f3 i comptabilitat.<\/p><\/li><li data-start=\"366\" data-end=\"466\"><p data-start=\"368\" data-end=\"466\"><strong data-start=\"368\" data-end=\"376\">2027<\/strong> : entrada en vigor efectiva de l&#8217;IVA federal ( <strong data-start=\"421\" data-end=\"428\">CBS<\/strong> ) i de l&#8217; <strong data-start=\"436\" data-end=\"463\">Impost Selectiu (IS)<\/strong> .<\/p><\/li><li data-start=\"467\" data-end=\"583\"><p data-start=\"469\" data-end=\"583\"><strong data-start=\"469\" data-end=\"482\">2029\u20132032<\/strong> : substituci\u00f3 progressiva dels impostos estatals i municipals per l&#8217;IVA subnacional ( <strong data-start=\"572\" data-end=\"579\">IBS<\/strong> ).<\/p><\/li><li data-start=\"584\" data-end=\"702\"><p data-start=\"586\" data-end=\"702\"><strong data-start=\"586\" data-end=\"594\">2033<\/strong> : implantaci\u00f3 completa del nou sistema i desaparici\u00f3 definitiva dels impostos indirectes substitu\u00efts.<\/p><\/li><\/ul><h5><strong><span style=\"color: #ffffff;\">_<\/span><br> Implicacions per a les empreses<\/strong><\/h5><p>La reforma de l&#8217;IVA tindr\u00e0 impactes transversals sobre l&#8217;operativa i fiscalitat de les empreses que operen al Brasil.<\/p><ul><li><strong>Major exig\u00e8ncia operativa a curt termini<\/strong> : adaptaci\u00f3 de sistemes de facturaci\u00f3 i comptabilitat per gestionar la coexist\u00e8ncia i posterior substituci\u00f3 d&#8217;impostos.<\/li><li><strong>Canvis a la fiscalitat efectiva<\/strong> : l&#8217;eliminaci\u00f3 progressiva de la tributaci\u00f3 en cascada i l&#8217;aplicaci\u00f3 del principi de destinaci\u00f3 poden modificar costos, marges i estructures de preus.<\/li><li><strong>Revisi\u00f3 de contractes i models comercials<\/strong> : cal revisar cl\u00e0usules vinculades a impostos indirectes i, en alguns casos, replantejar esquemes de distribuci\u00f3 i log\u00edstica.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7525bfde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7525bfde\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ec74a50\" data-id=\"2ec74a50\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c014ba8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4c014ba8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1df5e79 elementor-widget elementor-widget-heading\" data-id=\"1df5e79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Recursos<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-579e6c81 elementor-widget elementor-widget-text-editor\" data-id=\"579e6c81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>LEI COMPLEMENTAR N\u00daM. 227, DE 13 DE JANEIR DE 2026<\/p><p><a href=\"https:\/\/in.gov.br\/web\/dou\/-\/lei-complementar-n-227-de-13-de-janeiro-de-2026-681157850\" target=\"_blank\" rel=\"noopener\">https:\/\/in.gov.br\/web\/dou\/-\/lei-complementar-n-227-de-13-de-janeiro-de-2026-681157850<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a605a17 elementor-widget elementor-widget-spacer\" data-id=\"4a605a17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6cc6b61b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6cc6b61b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5338e3e6\" data-id=\"5338e3e6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1218b042 elementor-widget elementor-widget-heading\" data-id=\"1218b042\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Aprofundeix amb els recursos amec data del CoLAB<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e0ac821 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3e0ac821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31f02ab9 e-grid e-con-boxed e-con e-parent\" data-id=\"31f02ab9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-528825f6 elementor-widget elementor-widget-image\" data-id=\"528825f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/amec.es\/ca\/comunitat\/colab\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"295\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-1024x377.png\" class=\"attachment-large size-large wp-image-45856\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-1024x377.png 1024w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-300x110.png 300w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-768x283.png 768w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f5a8bd7 elementor-widget elementor-widget-image\" data-id=\"7f5a8bd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/amec.es\/ca\/comunitat\/colab\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"295\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-1024x377.png\" class=\"attachment-large size-large wp-image-46159\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-1024x377.png 1024w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-300x110.png 300w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-768x283.png 768w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-15ef87d6 e-flex e-con-boxed e-con e-parent\" data-id=\"15ef87d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a9c872b elementor-widget elementor-widget-spacer\" 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https:\/\/amec.es\/wp-content\/uploads\/2025\/05\/segellmemberof-284x300.png 284w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4908e6c7 e-con-full e-flex e-con e-child\" data-id=\"4908e6c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-333a6141 elementor-widget elementor-widget-image\" data-id=\"333a6141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"168\" height=\"95\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/theglobalcompact.jpg\" class=\"attachment-large size-large wp-image-69\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div 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data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-343bb324 elementor-widget elementor-widget-image\" data-id=\"343bb324\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Logos-representacio-institucional-05.jpg\" class=\"attachment-large size-large wp-image-31068\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77ad19d5 e-con-full e-flex e-con e-child\" data-id=\"77ad19d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a435b75 elementor-widget elementor-widget-image\" data-id=\"3a435b75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.accio.gencat.cat\/es\/inici\/index.html\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"778\" height=\"853\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Segell-Agents-de-Suport-a-la-Internacionalitzacio-Superior.png\" class=\"attachment-large size-large wp-image-34732\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Segell-Agents-de-Suport-a-la-Internacionalitzacio-Superior.png 778w, https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Segell-Agents-de-Suport-a-la-Internacionalitzacio-Superior-274x300.png 274w, https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Segell-Agents-de-Suport-a-la-Internacionalitzacio-Superior-768x842.png 768w, https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Segell-Agents-de-Suport-a-la-Internacionalitzacio-Superior-600x658.png 600w\" sizes=\"(max-width: 778px) 100vw, 778px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f554262 e-con-full e-flex e-con e-child\" data-id=\"2f554262\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-334b2b9 elementor-widget elementor-widget-text-editor\" data-id=\"334b2b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.accio.gencat.cat\/ca\/accio\/processos-acreditacio\/agents-suport-internacionalitzacio\/\"><span data-olk-copy-source=\"MessageBody\">Agent acreditat per ACCI\u00d3<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ffea696 e-con-full e-flex e-con e-child\" data-id=\"1ffea696\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El Brasil est\u00e0 implementant una reforma estructural del sistema d&#8217;imposici\u00f3 indirecta orientada a simplificar el model vigent, reduir distorsions territorials i alinear-lo amb les millors pr\u00e0ctiques internacionals en mat\u00e8ria de tributaci\u00f3 al consum. La reforma substitueix el sistema anterior (basat en m\u00faltiples impostos federals, estatals i municipals amb regles heterog\u00e8nies i acumulaci\u00f3 fiscal) per un [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":5934,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[219],"tags":[],"class_list":["post-48990","page","type-page","status-publish","hentry","category-alertes-i-tendencies-exclusives"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El Brasil posa en marxa la reforma integral de l&#039;IVA | amec Positive Industry<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/el-brasil-posa-en-marxa-la-reforma-integral-de-liva\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Brasil posa en marxa la reforma integral de l&#039;IVA | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"El Brasil est\u00e0 implementant una reforma estructural del sistema d&#8217;imposici\u00f3 indirecta orientada a simplificar el model vigent, reduir distorsions territorials i alinear-lo amb les millors pr\u00e0ctiques internacionals en mat\u00e8ria de tributaci\u00f3 al consum. 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