The New Technique of Non-Cumulativity in LC 214

Impacts and Unconstitutionality

Authors

  • Atí­lio Dengo PUC-RS

DOI:

https://doi.org/10.46801/2595-6280.63.3.2026.2853

Keywords:

Complementary Law 214/25, non-cumulativity, split payment, tax credits, Constitutional Amendment 132, IBS (Tax on Goods and Services), CBS (Contribution on Goods and Services), assisted calculation, tax debit, subtraction method by the tax-on-tax variant

Abstract

The text provides an analysis of Complementary Law 214/25, highlighting the resistance to full non-cumulativity and other unconstitutionality issues. Non-cumulativity is a constant source of conflict between the tax authorities and taxpayers in Brazil. LC 214/25 introduced significant changes to the structure of non-cumulativity, making it different from what was intended by Constitutional Amendment 132. The law imposes the compulsory adoption of mechanisms such as split payment, in addition to conditioning the use of credits on the prior payment of the tax debt. These innovations created a non-cumulativity different from what was intended by EC 132, without credits, in the amount of tax paid on acquisitions will be refunded to the taxpayer and the tax assessment, which constitutes the credit, will be presented to the taxpayer for ratification after the extinction of the tax obligations that they promoted. The analysis also addresses the nature of LC 214/25, the main rule of IBS and CBS, and other unconstitutionality issues.

Author Biography

Atí­lio Dengo, PUC-RS

É Doutor em Direito (2008, UFRGS), possui graduação em Ciências Juridicas e Sociais pela Universidade Federal do Rio Grande do Sul (1997) e mestrado em Ciências Jurí­dicas pela Universidade Federal do Rio Grande do Sul (2001). Atualmente é professor da Pontifí­cia Universidade Católica do Rio Grande do Sul; advogado, com ênfase em Direito Tributário.

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Published

2026-10-05

How to Cite

Dengo, A. (2026). The New Technique of Non-Cumulativity in LC 214: Impacts and Unconstitutionality. Revista Direito Tributário Atual, 63, 77–105. https://doi.org/10.46801/2595-6280.63.3.2026.2853

Issue

Vol. 63 (2026)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2026 Atí­lio Dengo

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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