{"id":1562,"date":"2025-01-15T20:17:59","date_gmt":"2025-01-15T20:17:59","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=1562"},"modified":"2025-03-10T20:30:48","modified_gmt":"2025-03-10T20:30:48","slug":"fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/","title":{"rendered":"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios"},"content":{"rendered":"<p>O jornal VALOR ECON\u00d4MICO informa sobre negativas que v\u00eam sendo dadas pela Secretaria da Fazenda do Estado de S\u00e3o Paulo a pedidos de creditamento de ICMS relacionados com materiais listados pelos contribuintes como insumos secund\u00e1rios ou intermedi\u00e1rios. Segundo relata o jornal, ao menos tr\u00eas consultas tribut\u00e1rias recentes refor\u00e7aram o entendimento do fisco estadual de que esses produtos n\u00e3o s\u00e3o integralmente e instantaneamente consumidos no processo de produ\u00e7\u00e3o e, portanto, n\u00e3o est\u00e3o aptos a gerar cr\u00e9ditos. Por\u00e9m, conforme tributaristas ouvidos pelo jornal, esse entendimento se choca com decis\u00f5es da C\u00e2mara Superior do Tribunal de Impostos e Taxas (TIT) de S\u00e3o Paulo e mesmo do STJ. No caso da corte, por exemplo, decis\u00e3o da 1\u00aa Se\u00e7\u00e3o da corte indicou ser \u201ccab\u00edvel o creditamento referente \u00e0 aquisi\u00e7\u00e3o de materiais empregados no processo produtivo (produtos intermedi\u00e1rios), inclusive os consumidos ou desgastados gradativamente, desde que comprovada a necessidade de sua utiliza\u00e7\u00e3o para a realiza\u00e7\u00e3o do objeto social da empresa.\u201d<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Source:&nbsp;<a href=\"https:\/\/jota.pro\/tributos\/10938\">https:\/\/jota.pro\/tributos\/10938<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"<p>O jornal VALOR ECON\u00d4MICO informa sobre negativas que v\u00eam sendo dadas pela Secretaria da Fazenda do Estado de S\u00e3o Paulo a pedidos de creditamento de ICMS relacionados com materiais listados pelos contribuintes como insumos secund\u00e1rios ou intermedi\u00e1rios. Segundo relata o jornal, ao menos tr\u00eas consultas tribut\u00e1rias recentes refor\u00e7aram o entendimento do fisco estadual de que [&hellip;]<\/p>","protected":false},"author":8,"featured_media":1565,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[368],"class_list":["post-1562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-creditoicms"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios - Hands on Solutions<\/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:\/\/www.hsce.com.br\/en\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"O jornal VALOR ECON\u00d4MICO informa sobre negativas que v\u00eam sendo dadas pela Secretaria da Fazenda do Estado de S\u00e3o Paulo a pedidos de creditamento de ICMS relacionados com materiais listados pelos contribuintes como insumos secund\u00e1rios ou intermedi\u00e1rios. Segundo relata o jornal, ao menos tr\u00eas consultas tribut\u00e1rias recentes refor\u00e7aram o entendimento do fisco estadual de que [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-15T20:17:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-10T20:30:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios\",\"datePublished\":\"2025-01-15T20:17:59+00:00\",\"dateModified\":\"2025-03-10T20:30:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/\"},\"wordCount\":195,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg\",\"keywords\":[\"#creditoicms\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/\",\"url\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/\",\"name\":\"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios - Hands on Solutions\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg\",\"datePublished\":\"2025-01-15T20:17:59+00:00\",\"dateModified\":\"2025-03-10T20:30:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#primaryimage\",\"url\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg\",\"contentUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"F\u00f3rum de Governadores discute, entre outros assuntos, a reforma tribut\u00e1ria e o ICMS sobre combust\u00edveis.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.hsce.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hsce.com.br\/#website\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"name\":\"Hands on Solutions\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hsce.com.br\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.hsce.com.br\/#organization\",\"name\":\"Hands on Solutions\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"contentUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"width\":230,\"height\":68,\"caption\":\"Hands on Solutions\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\",\"name\":\"hsce\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"caption\":\"hsce\"},\"url\":\"https:\/\/www.hsce.com.br\/en\/author\/hsce\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios - Hands on Solutions","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hsce.com.br\/en\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/","og_locale":"en_US","og_type":"article","og_title":"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios - Hands on Solutions","og_description":"O jornal VALOR ECON\u00d4MICO informa sobre negativas que v\u00eam sendo dadas pela Secretaria da Fazenda do Estado de S\u00e3o Paulo a pedidos de creditamento de ICMS relacionados com materiais listados pelos contribuintes como insumos secund\u00e1rios ou intermedi\u00e1rios. Segundo relata o jornal, ao menos tr\u00eas consultas tribut\u00e1rias recentes refor\u00e7aram o entendimento do fisco estadual de que [&hellip;]","og_url":"https:\/\/www.hsce.com.br\/en\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/","og_site_name":"Hands on Solutions","article_published_time":"2025-01-15T20:17:59+00:00","article_modified_time":"2025-03-10T20:30:48+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg","type":"image\/jpeg"}],"author":"hsce","twitter_misc":{"Written by":"hsce","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#article","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/"},"author":{"name":"hsce","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33"},"headline":"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios","datePublished":"2025-01-15T20:17:59+00:00","dateModified":"2025-03-10T20:30:48+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/"},"wordCount":195,"commentCount":0,"publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"image":{"@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg","keywords":["#creditoicms"],"articleSection":["Not\u00edcias"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/","url":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/","name":"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios - Hands on Solutions","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#primaryimage"},"image":{"@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg","datePublished":"2025-01-15T20:17:59+00:00","dateModified":"2025-03-10T20:30:48+00:00","breadcrumb":{"@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#primaryimage","url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg","contentUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/03\/forum_de_governadores_de_20201102209490-scaled.jpg","width":2560,"height":1707,"caption":"F\u00f3rum de Governadores discute, entre outros assuntos, a reforma tribut\u00e1ria e o ICMS sobre combust\u00edveis."},{"@type":"BreadcrumbList","@id":"https:\/\/www.hsce.com.br\/fazenda-de-sp-nega-credito-de-icms-para-insumos-intermediarios\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hsce.com.br\/"},{"@type":"ListItem","position":2,"name":"Fazenda de SP nega cr\u00e9dito de ICMS para insumos intermedi\u00e1rios"}]},{"@type":"WebSite","@id":"https:\/\/www.hsce.com.br\/#website","url":"https:\/\/www.hsce.com.br\/","name":"Hands on Solutions","description":"","publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hsce.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.hsce.com.br\/#organization","name":"Hands on Solutions","url":"https:\/\/www.hsce.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","contentUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","width":230,"height":68,"caption":"Hands on Solutions"},"image":{"@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo"]},{"@type":"Person","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33","name":"hsce","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","caption":"hsce"},"url":"https:\/\/www.hsce.com.br\/en\/author\/hsce\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/comments?post=1562"}],"version-history":[{"count":1,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1562\/revisions"}],"predecessor-version":[{"id":1566,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1562\/revisions\/1566"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/media\/1565"}],"wp:attachment":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/media?parent=1562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/categories?post=1562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/tags?post=1562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}