{"id":56697,"date":"2026-10-09T14:18:34","date_gmt":"2026-10-09T18:18:34","guid":{"rendered":"https:\/\/esportems.com.br\/site\/?p=56697"},"modified":"2026-10-09T14:18:34","modified_gmt":"2026-10-09T18:18:34","slug":"pec-estende-a-associacoes-esportivas-tributacao-semelhante-a-das-safs","status":"publish","type":"post","link":"https:\/\/esportems.com.br\/site\/pec-estende-a-associacoes-esportivas-tributacao-semelhante-a-das-safs\/","title":{"rendered":"PEC estende a associa\u00e7\u00f5es esportivas tributa\u00e7\u00e3o semelhante \u00e0 das SAFs"},"content":{"rendered":"<p>Associa\u00e7\u00f5es e clubes esportivos e organiza\u00e7\u00f5es esportivas sem fins lucrativos poder\u00e3o ser inclu\u00eddas em regimes espec\u00edficos de tributa\u00e7\u00e3o, assim como j\u00e1 ocorre com as Sociedades An\u00f4nimas do Futebol (SAFs).<\/p>\n<p>\u00c9 o que estabelece a Proposta de Emenda \u00e0 Constitui\u00e7\u00e3o <a href=\"https:\/\/www25.senado.leg.br\/web\/atividade\/materias\/-\/materia\/173802\" target=\"_blank\" rel=\"noopener\">(PEC) 6\/2026<\/a> , apresentada pelo senador Alan Rick (Republicanos-AC) e outros senadores. O texto conta com relat\u00f3rio favor\u00e1vel do senador Carlos Portinho (PL-RJ) e est\u00e1 na pauta da Comiss\u00e3o de Constitui\u00e7\u00e3o e Justi\u00e7a (CCJ).<\/p>\n<p>A proposta, que altera o <a href=\"https:\/\/normas.leg.br\/?urn=urn:lex:br:federal:constituicao:1988-10-05;1988!art156\" target=\"_blank\" rel=\"noopener\">artigo 156-A da Constitui\u00e7\u00e3o<\/a> , inclui as entidades citadas no rol de hip\u00f3teses constitucionais que autorizam a institui\u00e7\u00e3o de regime espec\u00edfico de tributa\u00e7\u00e3o do Imposto sobre Bens e Servi\u00e7os (IBS) e da Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os (CBS), criados pela reforma tribut\u00e1ria de 2023.<\/p>\n<p>O texto parte do pressuposto de que a <a href=\"https:\/\/normas.leg.br\/?urn=urn:lex:br:federal:emenda.constitucional:2023-12-20;132\" target=\"_blank\" rel=\"noopener\">Emenda Constitucional 132, de 2023<\/a> , ao reformar o sistema de tributa\u00e7\u00e3o sobre o consumo, j\u00e1 previu a possibilidade de regime espec\u00edfico aplic\u00e1vel \u00e0s SAFs. Segundo a justificativa da proposta, a altera\u00e7\u00e3o promove maior equil\u00edbrio concorrencial e seguran\u00e7a jur\u00eddica, de modo a conferir tratamento constitucional ison\u00f4mico entre diferentes formas jur\u00eddicas de organiza\u00e7\u00e3o do setor esportivo, notadamente no futebol profissional.<\/p>\n<h3><strong>Prote\u00e7\u00e3o constitucional<\/strong><\/h3>\n<p>Para Carlos Portinho, a PEC revela-se compat\u00edvel com os fundamentos que orientaram a cria\u00e7\u00e3o da SAF. O modelo associativo, destaca o relator, desempenha papel historicamente relevante no desenvolvimento do esporte brasileiro, especialmente na forma\u00e7\u00e3o de atletas, no esporte de base, na promo\u00e7\u00e3o de modalidades ol\u00edmpicas e paral\u00edmpicas e na inclus\u00e3o social.<\/p>\n<p>\u201cO esporte possui prote\u00e7\u00e3o constitucional espec\u00edfica no <a href=\"https:\/\/normas.leg.br\/?urn=urn:lex:br:federal:constituicao:1988-10-05;1988!art217\" target=\"_blank\" rel=\"noopener\">artigo 217 da Constitui\u00e7\u00e3o<\/a> , o qual atribui ao Estado o dever de fomentar pr\u00e1ticas esportivas formais e n\u00e3o formais. A mat\u00e9ria, portanto, fortalece a coer\u00eancia concorrencial do sistema tribut\u00e1rio, a neutralidade e a prote\u00e7\u00e3o constitucional ao esporte\u201d, conclui Carlos Portinho em seu relat\u00f3rio.<\/p>\n<p>Com canaldaqui.com.br<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Associa\u00e7\u00f5es e clubes esportivos e organiza\u00e7\u00f5es esportivas sem fins lucrativos poder\u00e3o ser inclu\u00eddas em regimes espec\u00edficos de tributa\u00e7\u00e3o, assim como j\u00e1 ocorre com as Sociedades An\u00f4nimas do Futebol (SAFs). \u00c9 o que estabelece a Proposta de Emenda \u00e0 Constitui\u00e7\u00e3o (PEC) 6\/2026 , apresentada pelo senador Alan Rick (Republicanos-AC) e outros senadores. O texto conta com [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":56698,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[423,2],"tags":[],"class_list":["post-56697","post","type-post","status-publish","format-standard","has-post-thumbnail","category-desafio","category-featured"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PEC estende a associa\u00e7\u00f5es esportivas tributa\u00e7\u00e3o semelhante \u00e0 das SAFs - EsporteMS<\/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:\/\/esportems.com.br\/site\/pec-estende-a-associacoes-esportivas-tributacao-semelhante-a-das-safs\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PEC estende a associa\u00e7\u00f5es esportivas tributa\u00e7\u00e3o semelhante \u00e0 das SAFs - EsporteMS\" \/>\n<meta property=\"og:description\" content=\"Associa\u00e7\u00f5es e clubes esportivos e organiza\u00e7\u00f5es esportivas sem fins lucrativos poder\u00e3o ser inclu\u00eddas em regimes espec\u00edficos de tributa\u00e7\u00e3o, assim como j\u00e1 ocorre com as Sociedades An\u00f4nimas do Futebol (SAFs). \u00c9 o que estabelece a Proposta de Emenda \u00e0 Constitui\u00e7\u00e3o (PEC) 6\/2026 , apresentada pelo senador Alan Rick (Republicanos-AC) e outros senadores. 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