{"id":13838,"date":"2025-08-12T11:17:51","date_gmt":"2025-08-12T14:17:51","guid":{"rendered":"http:\/\/rma.adv.br\/?p=13838"},"modified":"2025-09-02T11:23:32","modified_gmt":"2025-09-02T14:23:32","slug":"comunicada-la-12a-ronda-del-programa-proativo-transferencia-de-creditos-acumulados-del-icms","status":"publish","type":"post","link":"https:\/\/rma.adv.br\/es\/12\/08\/2025\/comunicada-la-12a-ronda-del-programa-proativo-transferencia-de-creditos-acumulados-del-icms\/","title":{"rendered":"COMUNICADA LA 12\u00aa RONDA DEL PROGRAMA PROATIVO \u2013 TRANSFERENCIA DE CR\u00c9DITOS ACUMULADOS DEL ICMS"},"content":{"rendered":"\n<p>La Secretar\u00eda de Hacienda y Planificaci\u00f3n del Estado de S\u00e3o Paulo public\u00f3 el 1 de agosto de 2025 la Resoluci\u00f3n SFP-22\/2025, que autoriza la realizaci\u00f3n de la 12.\u00aa Ronda de Transferencia de Cr\u00e9ditos Acumulados en el marco del Programa ProAtivo.<\/p>\n\n\n\n<p>Esta iniciativa ofrece a las empresas una oportunidad relevante para utilizar los cr\u00e9ditos acumulados del ICMS (Impuesto sobre la Circulaci\u00f3n de Mercader\u00edas y Prestaci\u00f3n de Servicios), especialmente aquellas que invierten regularmente en la adquisici\u00f3n de bienes del activo inmovilizado.<\/p>\n\n\n\n<p><strong>Informaci\u00f3n principal:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Periodo de vigencia: <\/strong>del 4 de agosto de 2025 al 30 de junio de 2026.<\/li>\n\n\n\n<li><strong>L\u00edmite global de cr\u00e9ditos: <\/strong>R$ 1.500 millones<\/li>\n\n\n\n<li><strong>L\u00edmite mensual de liberaci\u00f3n: <\/strong>R$ 150 millones (con posibilidad de redistribuci\u00f3n de los saldos no utilizados)<\/li>\n\n\n\n<li><strong>L\u00edmites por empresa:<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hasta R$ 120 millones para exportadoras con m\u00e1s de R$ 20 millones en ventas a EE. UU. entre 2021 y 2024<\/li>\n\n\n\n<li>Hasta R$ 30 millones para los dem\u00e1s contribuyentes<\/li>\n<\/ul>\n\n\n\n<p>El programa fortalece la liquidez de las empresas paulistas e impulsa la competitividad, promoviendo nuevas inversiones, la modernizaci\u00f3n productiva y la generaci\u00f3n de empleo. Adem\u00e1s, aporta m\u00e1s seguridad y previsibilidad tributaria.<\/p>\n\n\n\n<p>Las empresas elegibles deben prepararse para optimizar el uso de los cr\u00e9ditos acumulados. Nuestro equipo especializado est\u00e1 a su disposici\u00f3n para ofrecerle un asesoramiento completo, desde el an\u00e1lisis de elegibilidad hasta el seguimiento del proceso ante la Secretar\u00eda de Hacienda de S\u00e3o Paulo.<\/p>\n\n\n\n<p>Si tiene alguna duda o est\u00e1 interesado en participar, p\u00f3ngase en contacto con nuestro equipo de asesor\u00eda fiscal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Secretar\u00eda de Hacienda y Planificaci\u00f3n del Estado de S\u00e3o Paulo public\u00f3 el 1 de agosto de 2025 la Resoluci\u00f3n SFP-22\/2025, que autoriza la realizaci\u00f3n de la 12.\u00aa Ronda de Transferencia de Cr\u00e9ditos Acumulados en el marco del Programa ProAtivo. Esta iniciativa ofrece a las empresas una oportunidad relevante para utilizar los cr\u00e9ditos acumulados del [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13631,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-13838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>COMUNICADA LA 12\u00aa RONDA DEL PROGRAMA PROATIVO \u2013 TRANSFERENCIA DE CR\u00c9DITOS ACUMULADOS DEL ICMS &#8211; RONALDO MARTINS Advogados<\/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:\/\/rma.adv.br\/es\/12\/08\/2025\/comunicada-la-12a-ronda-del-programa-proativo-transferencia-de-creditos-acumulados-del-icms\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COMUNICADA LA 12\u00aa RONDA DEL PROGRAMA PROATIVO \u2013 TRANSFERENCIA DE CR\u00c9DITOS ACUMULADOS DEL ICMS &#8211; RONALDO MARTINS Advogados\" \/>\n<meta property=\"og:description\" content=\"La Secretar\u00eda de Hacienda y Planificaci\u00f3n del Estado de S\u00e3o Paulo public\u00f3 el 1 de agosto de 2025 la Resoluci\u00f3n SFP-22\/2025, que autoriza la realizaci\u00f3n de la 12.\u00aa Ronda de Transferencia de Cr\u00e9ditos Acumulados en el marco del Programa ProAtivo. 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