Reforma tributária do consumo e suas implicações para as associações e fundações de direito privado sem fins lucrativos

Abstract

This paper analyzes the legal and practical implications of the Consumption Tax Reform, established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025, with a specific focus on private non-profit associations and foundations. The research begins by characterizing these entities as instruments for the promotion of fundamental rights and recognizing their social relevance, addressing the current legal-tax framework applicable to them, with particular emphasis on the concepts of tax immunity, exemption, and fiscal benefits. From this starting point, the study critically examines the transition from the previous model, based on taxes such as PIS, Cofins, ICMS, and ISS, to the new system, centered on the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS). The analysis assesses the risks of losing fiscal advantages, identifies regulatory gaps, and discusses operational challenges faced by these entities in adapting to the new regime, particularly concerning the taxation of typical revenues, such as donations, agreements, and service provision. The adopted methodology combines a literature review, legislative analysis, and examination of relevant jurisprudence and case studies. The study aims to provide an indepth understanding of the challenges faced by non-profit entities under the new tax framework, evaluating the potential risks to the sector’s financial sustainability, possible setbacks in public policies supported by these institutions, and the normative and interpretative pathways to ensure continuity of the constitutionally guaranteed differentiated treatment. Furthermore, it seeks to contribute with critical reflections on the compatibility of the new model with the principles of contributive capacity, solidarity, and the protection of civil society organizations