{"id":55635,"date":"2026-05-12T10:13:13","date_gmt":"2026-05-12T08:13:13","guid":{"rendered":"https:\/\/amec.es\/anticipat\/alertes-i-oportunitats\/brasil-inicia-la-transicio-cap-a-un-iva-dual\/"},"modified":"2026-05-12T10:23:10","modified_gmt":"2026-05-12T08:23:10","slug":"brasil-inicia-la-transicio-cap-a-un-iva-dual","status":"publish","type":"page","link":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/brasil-inicia-la-transicio-cap-a-un-iva-dual\/","title":{"rendered":"Brasil inicia la transici\u00f3 cap a un IVA dual"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"55635\" class=\"elementor elementor-55635 elementor-55629\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d25320 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d25320\" 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-538a72c1\" data-id=\"538a72c1\" 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-7af3b85d elementor-widget elementor-widget-heading\" data-id=\"7af3b85d\" 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-3ec6232 elementor-widget elementor-widget-spacer\" data-id=\"3ec6232\" 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-7965e1f3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7965e1f3\" 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-2b3c657f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b3c657f\" 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-6ddd315a\" data-id=\"6ddd315a\" 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-358dbbf9 elementor-widget elementor-widget-heading\" data-id=\"358dbbf9\" 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\">Brasil inicia la transici\u00f3 cap a un IVA dual<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46717262 elementor-widget elementor-widget-spacer\" data-id=\"46717262\" 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-2fc1de81 elementor-widget elementor-widget-text-editor\" data-id=\"2fc1de81\" 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\t12 de maig 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-721ad591 elementor-widget elementor-widget-text-editor\" data-id=\"721ad591\" 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 ha iniciat una de les transformacions fiscals m\u00e9s rellevants de la seva hist\u00f2ria recent. L&#8217;objectiu \u00e9s substituir un sistema fragmentat, complex i amb m\u00faltiples impostos superposats per un model m\u00e9s proper a l&#8217;IVA europeu, basat en la tributaci\u00f3 del valor afegit, la neutralitat fiscal i el principi de destinaci\u00f3. <\/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-4cb4ef76 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4cb4ef76\" 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-770335b7 elementor-widget elementor-widget-text-editor\" data-id=\"770335b7\" 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<h5><strong>Introducci\u00f3 i marc normatiu<\/strong><\/h5><p>El 30 d&#8217;abril del 2026 marca l&#8217;inici formal de la fase operativa de la reforma tribut\u00e0ria del consum al Brasil, amb la publicaci\u00f3 de les regulacions de l&#8217; <strong>impost sobre b\u00e9ns i serveis (IBS)<\/strong> i la <strong>contribuci\u00f3 sobre b\u00e9ns i serveis (CBS)<\/strong> .<\/p><p>Tot i que s\u00f3n tributs legalment diferents, l&#8217;IBS de compet\u00e8ncia compartida entre estats, Districte Federal i municipis, i la CBS de compet\u00e8ncia federal, han estat dissenyats com a \u201cimpostos mirall\u201d, compartint un marc conceptual i regulatori com\u00fa per garantir la neutralitat i simplificar el sistema.<\/p><p><strong>El Brasil tenia cinc impostos principals sobre el consum, PIS, COFINS, ICMS, ISS i IPI<\/strong> , gestionats per tres nivells d&#8217;administraci\u00f3 tribut\u00e0ria: federal, estatal i municipal. Cada operaci\u00f3 comercial podia creuar jurisdiccions, tipus i regles diferents. El resultat era un sistema amb costos de compliment elevats, alta litigiositat i freq\u00fcents distorsions en la formaci\u00f3 de preus.  <\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br\/> Abast de la implementaci\u00f3<\/strong><\/h5><p>L&#8217;IBS i la CBS funcionen com un IVA dual: el prove\u00efdor cobra l&#8217;impost al client, ho declara i es dedueix l&#8217;impost que ell mateix va pagar a les compres. El resultat net \u00e9s que nom\u00e9s tributa la part del valor que hi ha afegit. Aix\u00f2 elimina l&#8217;efecte esquerdada, \u00e9s a dir, l&#8217;impost sobre impost que distorsionava els preus.  <\/p><ul><li><strong>Fet generador:<\/strong> la base de c\u00e0lcul \u00e9s, per regla general, el valor de l&#8217;operaci\u00f3, excloent-ne el mateix import de l&#8217;IBS i la CBS per evitar \u201cl&#8217;impost sobre l&#8217;impost\u201d.<\/li><li><strong>Territorialitat:<\/strong> s&#8217;adopta el principi de destinaci\u00f3, pel qual l&#8217;impost pertany a l&#8217;estat i el municipi on passa el consum, no necess\u00e0riament al territori on es produeix o factura el b\u00e9 o servei.<\/li><li><strong>Subjecci\u00f3 passiva:<\/strong> hi s\u00f3n contribuents tant els prove\u00efdors habituals o professionals com els adquirents en importacions. A m\u00e9s, s&#8217;atribueix una responsabilitat significativa a les plataformes digitals, que poden actuar com a responsables o substituts tributaris a les operacions que intermedien. <\/li><\/ul><h5><strong><span style=\"color: #ffffff;\">_<\/span><br\/> Pilars de la reforma<\/strong><\/h5><p><strong>No acumulativitat plena<\/strong><\/p><p>El nou sistema permet a les empreses descomptar l&#8217;impost pagat a les compres de l&#8217;impost que han d&#8217;ingressar per les vendes. A la pr\u00e0ctica, aix\u00f2 significa que l&#8217;impost recau nom\u00e9s sobre el valor afegit a cada fase de la cadena, no sobre l&#8217;import total acumulat en operacions anteriors. Per poder aplicar aquests cr\u00e8dits, caldr\u00e0 que loperaci\u00f3 estigui correctament documentada i que limpost corresponent hagi estat efectivament ingressat.  <\/p><p><strong>Split Payment (Pagament Segregat)<\/strong><\/p><p>\u00c9s un dels canvis operatius m\u00e9s rellevants de la reforma. En determinades operacions, quan es faci el pagament d&#8217;una factura, l&#8217;import corresponent a l&#8217;impost es pot separar autom\u00e0ticament de la resta del pagament i enviar-se directament a l&#8217;administraci\u00f3 tribut\u00e0ria. Aquest sistema cerca reduir el risc d&#8217;impagament o frau fiscal i vincular la generaci\u00f3 del cr\u00e8dit tributari al pagament efectiu de l&#8217;impost.  <\/p><p><strong>Cashback (Devoluci\u00f3 Personalitzada)<\/strong><\/p><p>La reforma incorpora un mecanisme de devoluci\u00f3 parcial de l&#8217;IBS i la CBS per a fam\u00edlies de baixos ingressos inscrites al Cadastre \u00danic (Cad\u00danic). L&#8217;objectiu \u00e9s compensar part de l&#8217;impacte que tenen els impostos sobre el consum a les llars amb menys renda i fer que el sistema sigui menys regressiu. <\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br\/> Difer\u00e8ncies entre l&#8217;escenari anterior i el nou model<\/strong><\/h5><table style=\"border-collapse: collapse; width: auto; max-width: 900px; font-size: 0.95em;\"><thead><tr><th style=\"background-color: #1a4f8a; color: #ffffff; padding: 10px 16px; text-align: left; font-weight: 600;\">Caracter\u00edstica<\/th> <th style=\"background-color: #1a4f8a; color: #ffffff; padding: 10px 16px; text-align: left; font-weight: 600;\">Model anterior<\/th> <th style=\"background-color: #1a4f8a; color: #ffffff; padding: 10px 16px; text-align: left; font-weight: 600;\">Nou model<\/th><\/tr><\/thead><tbody><tr><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\"><strong>Estructura<\/strong><\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Fragmentada: PIS\/COFINS (Federal), ICMS (Estatal), ISS (Municipal)<\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Unificada (Mirall): CBS (Federal) i IBS (Subnacional)<\/td><\/tr><tr><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\"><strong>Cumulativitat<\/strong><\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Freq\u00fcent efecte cascada i cr\u00e8dits f\u00edsics limitats<\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">No cumulativitat plena (cr\u00e8dit financer sobre base \u00e0mplia)<\/td><\/tr><tr><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\"><strong>Lloc de tributaci\u00f3<\/strong><\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Predominantment a l&#8217;origen<\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Estrictament a la destinaci\u00f3 (consum)<\/td><\/tr><tr><td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\"><strong>Recaptaci\u00f3<\/strong><\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Autodeclaraci\u00f3 i pagament posterior pel contribuent<\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; border-bottom: 1px solid #e0e0e0; vertical-align: top;\">Segregaci\u00f3 immediata mitjan\u00e7ant Split Payment<\/td><\/tr><tr><td style=\"background-color: #ffffff; padding: 9px 16px; vertical-align: top;\"><strong>Importacions<\/strong><\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; vertical-align: top;\">Regles complexes i diferents per ens federatiu<\/td> <td style=\"background-color: #ffffff; padding: 9px 16px; vertical-align: top;\">Tracte igualitari a b\u00e9ns nacionals; al\u00edquotes de destinaci\u00f3 aplicables<\/td><\/tr><\/tbody><\/table><h5><strong><span style=\"color: #ffffff;\">_<\/span><br\/> Cronograma de transici\u00f3<\/strong><\/h5><p>La reforma no s&#8217;aplica de manera instant\u00e0nia, sin\u00f3 mitjan\u00e7ant un proc\u00e9s de substituci\u00f3 gradual.<\/p><ul><li>2026: Per\u00edode de prova amb al\u00edquotes redu\u00efdes (0,1% IBS \/ 0,9% CBS). La suma pagada el 2026 podr\u00e0 compensar-se amb PIS\/COFINS o sol\u00b7licitar-se en devoluci\u00f3. <\/li><li>2027\u20132028: Extinci\u00f3 de PIS\/PASEP i COFINS. Implementaci\u00f3 d&#8217;al\u00edquotes de refer\u00e8ncia de CBS i IBS. <\/li><li>2029-2033: Reducci\u00f3 gradual de l&#8217;ICMS i ISS alhora de l&#8217;augment de les al\u00edquotes de l&#8217;IBS.<\/li><li>2033 d&#8217;ara endavant: Extinci\u00f3 total de l&#8217;ICMS i ISS. El sistema opera plenament sota IBS i CBS. <\/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-40550d63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40550d63\" 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-7b1fa77c\" data-id=\"7b1fa77c\" 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-6649cac4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6649cac4\" 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-44c58d6e elementor-widget elementor-widget-heading\" data-id=\"44c58d6e\" 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-1ac5fc5c elementor-widget elementor-widget-text-editor\" data-id=\"1ac5fc5c\" 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>CBS, Decret n\u00fam. 12.955, de 29 d&#8217;abril del 2026<\/strong><br\/> Regula la Contribuci\u00f3 Social sobre Bens i Servi\u00e7os (CBS), de compet\u00e8ncia federal.<\/p><p><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2026\/decreto\/d12955.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2026\/decreto\/d12955.htm<\/a> <br><br><\/p><p><strong>IBS, Resolu\u00e7\u00e3o CGIBS n\u00ba 6, de 30 d&#8217;abril de 2026<\/strong><br\/> Regula l&#8217;Impost sobre Bens i Servi\u00e7os (IBS), de compet\u00e8ncia compartida entre estats, Districte Federal i municipis.<br\/> <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2026\/decreto\/d12955.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2026\/decreto\/d12955.htm<\/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-418a1b9b elementor-widget elementor-widget-spacer\" data-id=\"418a1b9b\" 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-11a8fc66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11a8fc66\" 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-74e03e5c\" data-id=\"74e03e5c\" 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-1b1fe7c3 elementor-widget elementor-widget-heading\" data-id=\"1b1fe7c3\" 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-723aa995 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"723aa995\" 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-36b471e8 e-grid e-con-boxed e-con e-parent\" data-id=\"36b471e8\" 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-fe7ac78 elementor-widget elementor-widget-image\" data-id=\"fe7ac78\" 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-61d38b8b elementor-widget elementor-widget-image\" data-id=\"61d38b8b\" 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-61657092 e-flex e-con-boxed e-con e-parent\" data-id=\"61657092\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div 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elementor-element elementor-element-16386dd4\" data-id=\"16386dd4\" 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-3a88078 elementor-widget elementor-widget-heading\" data-id=\"3a88078\" 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\">Vols m\u00e9s informaci\u00f3? 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data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2564f313 elementor-widget elementor-widget-image\" data-id=\"2564f313\" 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-73b86056 e-con-full e-flex e-con e-child\" data-id=\"73b86056\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6752dcc8 elementor-widget elementor-widget-image\" data-id=\"6752dcc8\" 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-4973f696 e-con-full e-flex e-con e-child\" data-id=\"4973f696\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bd4daad elementor-widget elementor-widget-text-editor\" data-id=\"1bd4daad\" 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-31910c4c e-con-full e-flex e-con e-child\" data-id=\"31910c4c\" 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 ha iniciat una de les transformacions fiscals m\u00e9s rellevants de la seva hist\u00f2ria recent. L&#8217;objectiu \u00e9s substituir un sistema fragmentat, complex i amb m\u00faltiples impostos superposats per un model m\u00e9s proper a l&#8217;IVA europeu, basat en la tributaci\u00f3 del valor afegit, la neutralitat fiscal i el principi de destinaci\u00f3. Introducci\u00f3 i marc normatiu [&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-55635","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>Brasil inicia la transici\u00f3 cap a un IVA dual | 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\/brasil-inicia-la-transicio-cap-a-un-iva-dual\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brasil inicia la transici\u00f3 cap a un IVA dual | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"El Brasil ha iniciat una de les transformacions fiscals m\u00e9s rellevants de la seva hist\u00f2ria recent. 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