There is no personal use or consumption in a taxpayer’s business activity
Charles W. McNaughtonConjur · Jun 4, 2026
Originally published on Conjur on Jun 4, 2026. Atualidades Tributárias column, ConjurRead on Conjur
In 1 minute
- The ban on credits for “personal use or consumption” is an exception to the broad IBS and CBS credit right and must be read narrowly.
- The list in article 57, §3, of Complementary Law 214/25, of items mainly used in the business, is illustrative, not exhaustive.
- Goods used by employees in their work give rise to credits even if they are not on the list.
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