Investment Grants – Tax Reform and IBS/CBS

The impacts of the Tax Reform on investment grants, highlighting that, despite the recent taxation by PIS/COFINS following Law No. 14,789/2023, these revenues were not included in the scope of IBS/CBS taxation. In this context, the debate arises regarding a potential revenue gap, as well as the legislator’s decision to restrict the new dual VAT solely to onerous transactions involving goods and services.