{"id":15624,"date":"2026-03-10T09:00:59","date_gmt":"2026-03-10T12:00:59","guid":{"rendered":"https:\/\/sincomavi.org.br\/?p=15624"},"modified":"2026-03-10T09:01:01","modified_gmt":"2026-03-10T12:01:01","slug":"icms-sp-substituicao-tributaria-reducao-de-iva-de-determinados-materiais-de-construcao","status":"publish","type":"post","link":"https:\/\/sincomavi.org.br\/?p=15624","title":{"rendered":"ICMS SP Substitui\u00e7\u00e3o Tribut\u00e1ria: Redu\u00e7\u00e3o de IVA de determinados materiais de constru\u00e7\u00e3o"},"content":{"rendered":"\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2026-03-10T09:00:59-03:00\">10 de mar\u00e7o de 2026<\/time><\/div>\n\n\n<p>Foi publicada altera\u00e7\u00e3o na Portaria SRE n\u00ba&nbsp;<a href=\"https:\/\/iobonline.iob.com.br\/documento\/v2\/Documento\/es-sp%2Bport%2Bsre%2B88%2B2025?doc=document&amp;pagina=null#es-sp%2Bport%2Bsre%2B88%2B2025\">88\/2025<\/a>&nbsp;, que estabelece a base de c\u00e1lculo do ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria nas sa\u00eddas de materiais de constru\u00e7\u00e3o e cong\u00eaneres.<\/p>\n\n\n\n<p><strong>Assim, a partir de 01.04.2026<\/strong>, os IVAs dos itens indicados passam a ser as seguintes redu\u00e7\u00f5es:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Item<\/strong><\/td><td><strong>Descri\u00e7\u00e3o das mercadorias<\/strong><\/td><td><strong>CEST<\/strong><\/td><td><strong>NCM<\/strong><\/td><td><strong>IVA at\u00e9&nbsp; 31.03.26)<\/strong><\/td><td><strong>IVA a partir de 01.04.26)<\/strong><\/td><\/tr><tr><td>6<\/td><td>Tubos e seus acess\u00f3rios (por exemplo, juntas, cotovelos, flanges, uni\u00f5es), de pl\u00e1sticos, para uso na constru\u00e7\u00e3o<\/td><td>10.006.00<\/td><td>39.17<\/td><td>84%<\/td><td><strong>72%<\/strong><\/td><\/tr><tr><td>7<\/td><td>Revestimento de pavimento de PVC e outros pl\u00e1sticos<\/td><td>10.007.00<\/td><td>39.18<\/td><td>99%<\/td><td><strong>66%<\/strong><\/td><\/tr><tr><td>36<\/td><td>Portas e janelas, e seus caixilhos, alizares e soleiras de ferro fundido, ferro ou a\u00e7o<\/td><td>10.047.00<\/td><td>7308.30.00<\/td><td>102%<\/td><td><strong>70%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Fonte: Portaria SRE n\u00ba\u00a0<a href=\"https:\/\/iobonline.iob.com.br\/documento\/v2\/Documento\/es-sp%2Bport%2Bsre%2B5%2B2026?doc=document&amp;pagina=null#es-sp%2Bport%2Bsre%2B5%2B2026\">5\/2026<\/a>\u00a0&#8211; DOE SP de 06.03.2026<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada altera\u00e7\u00e3o na Portaria SRE n\u00ba&nbsp;88\/2025&nbsp;, que estabelece a base de c\u00e1lculo do ICMS devido por substitui\u00e7\u00e3o tribut\u00e1ria nas sa\u00eddas de materiais de constru\u00e7\u00e3o e cong\u00eaneres. Assim, a partir de 01.04.2026, os IVAs dos itens indicados passam a ser as seguintes redu\u00e7\u00f5es: Item Descri\u00e7\u00e3o das mercadorias CEST NCM IVA at\u00e9&nbsp; 31.03.26) IVA a partir [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15625,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[157],"tags":[199,80,286,158,1728,87,200],"class_list":["post-15624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alerta","tag-comercio","tag-icms","tag-iva","tag-material-de-construcao","tag-portaria-sre-5-2026","tag-substituicao-tributaria","tag-varejo"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/15624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15624"}],"version-history":[{"count":1,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/15624\/revisions"}],"predecessor-version":[{"id":15626,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/15624\/revisions\/15626"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/media\/15625"}],"wp:attachment":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}