{"id":3041,"date":"2025-08-20T18:12:06","date_gmt":"2025-08-20T21:12:06","guid":{"rendered":"https:\/\/abvcap.com.br\/?page_id=3041"},"modified":"2025-09-04T18:06:47","modified_gmt":"2025-09-04T21:06:47","slug":"legislacao","status":"publish","type":"page","link":"https:\/\/abvcap.com.br\/en\/legislacao\/","title":{"rendered":"Legislation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3041\" class=\"elementor elementor-3041\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ee4944 e-flex e-con-boxed e-con e-parent\" data-id=\"7ee4944\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36c9a49 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"36c9a49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Legisla\u00e7\u00e3o<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d896192 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"d896192\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A ABVCAP re\u00fane e disponibiliza legisla\u00e7\u00f5es e normas que regulam a atua\u00e7\u00e3o da ind\u00fastria de PE e VC no Brasil.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78a7981 e-flex e-con-boxed e-con e-parent\" data-id=\"78a7981\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9875b1b elementor-widget elementor-widget-heading\" data-id=\"9875b1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Legisla\u00e7\u00e3o<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-575489d elementor-widget elementor-widget-text-editor\" data-id=\"575489d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A regula\u00e7\u00e3o dos fundos de participa\u00e7\u00e3o no Brasil \u00e9 conduzida pela CVM, que desde 1994 estabelece normas espec\u00edficas para o setor, com marcos importantes como a Instru\u00e7\u00e3o CVM 391\/2003 e, mais recentemente, a consolida\u00e7\u00e3o da regulamenta\u00e7\u00e3o no Anexo IV da Resolu\u00e7\u00e3o CVM 175\/2023. Al\u00e9m disso, outras normas relevantes s\u00e3o emitidas por \u00f3rg\u00e3os como o Banco Central, CMN, PREVIC e SUSEP, que tamb\u00e9m impactam as opera\u00e7\u00f5es de capital privado. No campo tribut\u00e1rio, a ABVCAP acompanha os desdobramentos da reforma aprovada em 2023 para evitar impactos negativos ao setor. O conte\u00fado legislativo ainda inclui jurisprud\u00eancias relevantes e artigos t\u00e9cnicos produzidos por associados, que aprofundam discuss\u00f5es regulat\u00f3rias importantes para a ind\u00fastria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f6e70c2 e-con-full e-flex e-con e-child\" data-id=\"f6e70c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d454177 elementor-widget elementor-widget-taxonomy-filter\" data-id=\"d454177\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"ordem-legislacao\" data-settings=\"{&quot;selected_element&quot;:&quot;cb13cdd&quot;,&quot;taxonomy&quot;:&quot;tipo-de-legislacao&quot;,&quot;item_alignment_horizontal&quot;:&quot;start&quot;,&quot;item_alignment_horizontal_mobile&quot;:&quot;center&quot;,&quot;multiple_selection&quot;:&quot;no&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"taxonomy-filter.default\">\n\t\t\t\t\t\t\t<search class=\"e-filter\" role=\"search\" data-base-url=\"https:\/\/abvcap.com.br\/en\/\" data-page-num=\"1\">\n\t\t\t\t\t\t\t<button class=\"e-filter-item\" data-filter=\"artigos\" aria-pressed=\"false\">Artigos<\/button>\n\t\t\t\t\t\t\t<button class=\"e-filter-item\" data-filter=\"outras-normas\" aria-pressed=\"false\">Outras Normas<\/button>\n\t\t\t\t\t\t\t<button class=\"e-filter-item\" data-filter=\"regulacao-cvm\" aria-pressed=\"false\">Regula\u00e7\u00e3o CVM<\/button>\n\t\t\t\t\t\t\t<button class=\"e-filter-item\" data-filter=\"tributacao\" aria-pressed=\"false\">Tributa\u00e7\u00e3o<\/button>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<button class=\"e-filter-item\" data-filter=\"__all\" aria-pressed=\"true\">\n\t\t\t\tTodas\t\t\t<\/button>\n\t\t\t\t\t<\/search>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb13cdd elementor-grid-1 elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"cb13cdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:&quot;2046&quot;,&quot;columns&quot;:1,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;columns_tablet&quot;:1,&quot;pagination_type&quot;:&quot;numbers_and_prev_next&quot;,&quot;pagination_load_type&quot;:&quot;ajax&quot;,&quot;_skin&quot;:&quot;post&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-2046\">.elementor-2046 .elementor-element.elementor-element-1f286f5e{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:flex-start;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--border-radius:10px 10px 10px 10px;box-shadow:0px 4px 10px 0px rgba(0, 0, 0, 0.1);--padding-top:15px;--padding-bottom:15px;--padding-left:15px;--padding-right:15px;}.elementor-2046 .elementor-element.elementor-element-1f286f5e:not(.elementor-motion-effects-element-type-background), .elementor-2046 .elementor-element.elementor-element-1f286f5e > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-5d35c60 );}.elementor-2046 .elementor-element.elementor-element-1f286f5e:hover{box-shadow:0px 3px 5px 0px rgba(0, 0, 0, 0.18);}.elementor-2046 .elementor-element.elementor-element-196330e4 .elementor-image-box-wrapper{text-align:start;}.elementor-2046 .elementor-element.elementor-element-196330e4 .elementor-image-box-title{margin-bottom:5px;font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-size:var( --e-global-typography-accent-font-size );font-weight:var( --e-global-typography-accent-font-weight );line-height:var( --e-global-typography-accent-line-height );color:var( --e-global-color-4249fbe );}.elementor-2046 .elementor-element.elementor-element-196330e4 .elementor-image-box-description{font-family:var( --e-global-typography-07c2403-font-family ), Sans-serif;font-size:var( --e-global-typography-07c2403-font-size );font-weight:var( --e-global-typography-07c2403-font-weight );line-height:var( --e-global-typography-07c2403-line-height );letter-spacing:var( 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.elementor-image-box-title{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}.elementor-2046 .elementor-element.elementor-element-196330e4 .elementor-image-box-description{font-size:var( --e-global-typography-07c2403-font-size );line-height:var( --e-global-typography-07c2403-line-height );letter-spacing:var( --e-global-typography-07c2403-letter-spacing );word-spacing:var( --e-global-typography-07c2403-word-spacing );}.elementor-2046 .elementor-element.elementor-element-d0f6f58{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}}@media(max-width:1024px){.elementor-2046 .elementor-element.elementor-element-196330e4 .elementor-image-box-title{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}.elementor-2046 .elementor-element.elementor-element-196330e4 .elementor-image-box-description{font-size:var( --e-global-typography-07c2403-font-size );line-height:var( --e-global-typography-07c2403-line-height );letter-spacing:var( --e-global-typography-07c2403-letter-spacing );word-spacing:var( --e-global-typography-07c2403-word-spacing );}.elementor-2046 .elementor-element.elementor-element-d0f6f58{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}}@media(max-width:767px){.elementor-2046 .elementor-element.elementor-element-196330e4 .elementor-image-box-wrapper{text-align:start;}.elementor-2046 .elementor-element.elementor-element-196330e4 .elementor-image-box-title{margin-bottom:5px;font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}.elementor-2046 .elementor-element.elementor-element-196330e4 .elementor-image-box-description{font-size:var( --e-global-typography-07c2403-font-size );line-height:var( --e-global-typography-07c2403-line-height );letter-spacing:var( --e-global-typography-07c2403-letter-spacing );word-spacing:var( --e-global-typography-07c2403-word-spacing );}.elementor-2046 .elementor-element.elementor-element-d0f6f58{font-size:var( --e-global-typography-accent-font-size );line-height:var( --e-global-typography-accent-line-height );}}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4338 post-4338 legislacao type-legislacao status-publish hentry tipo-de-legislacao-outras-normas\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/legislacao-autorregulacao\/outras-normas\/resolucao-cmn-no-4963-de-25112021\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Outras Normas<\/span><\/p><p class=\"elementor-image-box-description\">Resolu\u00e7\u00e3o CMN n\u00ba 4.963, de 25\/11\/2021<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tDisp\u00f5e sobre as aplica\u00e7\u00f5es dos recursos dos regimes pr\u00f3prios de previd\u00eancia social institu\u00eddos pela Uni\u00e3o, pelos Estados, pelo Distrito Federal e pelos Munic\u00edpios.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4336 post-4336 legislacao type-legislacao status-publish hentry tipo-de-legislacao-outras-normas\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/legislacao-autorregulacao\/outras-normas\/resolucao-cmn-no-4993-de-24032022\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Outras Normas<\/span><\/p><p class=\"elementor-image-box-description\">Resolu\u00e7\u00e3o CMN n\u00ba 4.993, de 24\/03\/2022<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tDisp\u00f5e sobre as normas que disciplinam a aplica\u00e7\u00e3o dos recursos das reservas t\u00e9cnicas, das provis\u00f5es e dos fundos das sociedades seguradoras, das sociedades de capitaliza\u00e7\u00e3o, das entidades abertas de previd\u00eancia complementar e dos resseguradores locais, sobre as aplica\u00e7\u00f5es dos recursos exigidos no Pa\u00eds para a garantia das obriga\u00e7\u00f5es de ressegurador admitido e sobre a carteira dos Fundos de Aposentadoria Programada Individual (Fapi).\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4334 post-4334 legislacao type-legislacao status-publish hentry tipo-de-legislacao-outras-normas\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/legislacao-autorregulacao\/outras-normas\/resolucao-cmn-no-4994-de-24032022\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Outras Normas<\/span><\/p><p class=\"elementor-image-box-description\">Resolu\u00e7\u00e3o CMN n\u00ba 4.994, de 24\/03\/2022<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tDisp\u00f5e sobre as diretrizes de aplica\u00e7\u00e3o dos recursos garantidores dos planos administrados pelas entidades fechadas de previd\u00eancia complementar.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4332 post-4332 legislacao type-legislacao status-publish hentry tipo-de-legislacao-outras-normas\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/legislacao-autorregulacao\/outras-normas\/resolucao-cmn-no-5111-de-21122023\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Outras Normas<\/span><\/p><p class=\"elementor-image-box-description\">Resolu\u00e7\u00e3o CMN n\u00ba 5.111, de 21\/12\/2023<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tRegulamenta os conceitos de entidade de investimento e de direitos credit\u00f3rios para fins do disposto no art. 19 e no art. 23 da Lei n\u00ba 14.754, de 12 de dezembro de 2023, e no \u00a7 7\u00ba do art. 3\u00ba da Lei n\u00ba 11.312, de 27 de junho de 2006, inclu\u00eddo pelo art. 15 da Lei n\u00ba 14.711, de 30 de outubro de 2023.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4330 post-4330 legislacao type-legislacao status-publish hentry tipo-de-legislacao-outras-normas\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/legislacao-autorregulacao\/outras-normas\/portaria-conjunta-mdicsuframa-no-1-de-22-de-novembro-de-2024\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Outras Normas<\/span><\/p><p class=\"elementor-image-box-description\">Portaria Conjunta MDIC\/SUFRAMA N\u00ba 1, de 22 de novembro de 2024<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tRegulamenta a aplica\u00e7\u00e3o em fundos de investimento autorizados pela Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) que se destinem \u00e0 capitaliza\u00e7\u00e3o de empresas de base tecnol\u00f3gica, com sede ou atividade principal na Amaz\u00f4nia Ocidental ou no Estado do Amap\u00e1, de que trata o art. 2\u00ba, \u00a7 4\u00ba, inciso III, da Lei n\u00ba 8.387, de 30 de dezembro de 1991, e o art. 5\u00ba, \u00a7 1\u00ba, inciso III, do Decreto n\u00ba 10.521, de 15 de outubro de 2020.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4327 post-4327 legislacao type-legislacao status-publish hentry tipo-de-legislacao-regulacao-cvm\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/legislacao-autorregulacao\/regulacao-cvm\/instrucao-cvm-no-579-de-30082016\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Regula\u00e7\u00e3o CVM<\/span><\/p><p class=\"elementor-image-box-description\">Instru\u00e7\u00e3o CVM n\u00ba 579, de 30\/08\/2016<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tDisp\u00f5e sobre a elabora\u00e7\u00e3o e divulga\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis dos Fundos de Investimento em Participa\u00e7\u00f5es.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4325 post-4325 legislacao type-legislacao status-publish hentry tipo-de-legislacao-regulacao-cvm\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/legislacao-autorregulacao\/regulacao-cvm\/resolucao-cvm-no-175-de-23122022\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Regula\u00e7\u00e3o CVM<\/span><\/p><p class=\"elementor-image-box-description\">Resolu\u00e7\u00e3o CVM n\u00ba 175, de 23\/12\/2022<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tDisp\u00f5e sobre a constitui\u00e7\u00e3o, o funcionamento e a divulga\u00e7\u00e3o de informa\u00e7\u00f5es dos fundos de investimento, bem como sobre a presta\u00e7\u00e3o de servi\u00e7os para os fundos, e revoga as normas que especifica. Clique em Saiba Mais e acesse o documento consolidado, com as altera\u00e7\u00f5es posteriores \u00e0 sua publica\u00e7\u00e3o original.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4323 post-4323 legislacao type-legislacao status-publish hentry tipo-de-legislacao-regulacao-cvm\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/legislacao-autorregulacao\/regulacao-cvm\/anexo-normativo-iv-a-resolucao-cvm-no-175-incluido-pela-resolucao-cvm-no-184-de-31052023\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Regula\u00e7\u00e3o CVM<\/span><\/p><p class=\"elementor-image-box-description\">Anexo Normativo IV \u00e0 Resolu\u00e7\u00e3o CVM n\u00ba 175, inclu\u00eddo pela Resolu\u00e7\u00e3o CVM n\u00ba 184, de 31\/05\/2023<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tDisp\u00f5e sobre as regras espec\u00edficas para os fundos de investimento em participa\u00e7\u00f5es \u2013 FIP.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4321 post-4321 legislacao type-legislacao status-publish hentry tipo-de-legislacao-regulacao-cvm\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/legislacao-autorregulacao\/regulacao-cvm\/resolucao-conjunta-bcbcvm-no-13-de-3-de-dezembro-de-2024\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Regula\u00e7\u00e3o CVM<\/span><\/p><p class=\"elementor-image-box-description\">Resolu\u00e7\u00e3o Conjunta BCB\/CVM N\u00ba 13, de 3 de dezembro de 2024<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tDisp\u00f5e sobre o investimento de n\u00e3o residente no mercado financeiro e no mercado de valores mobili\u00e1rios.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-4319 post-4319 legislacao type-legislacao status-publish hentry tipo-de-legislacao-regulacao-cvm\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/conteudo.cvm.gov.br\/export\/sites\/cvm\/legislacao\/resolucoes\/anexos\/200\/resol231.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Regula\u00e7\u00e3o CVM<\/span><\/p><p class=\"elementor-image-box-description\">Resolu\u00e7\u00e3o CVM n\u00ba 231<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tRealiza ajustes pontuais nas Resolu\u00e7\u00f5es CVM n\u00ba 80, de 29 de mar\u00e7o de 2022, e CVM n\u00ba 166, de 1\u00ba de setembro de 2022, de car\u00e1ter acess\u00f3rio e complementar \u00e0s mudan\u00e7as trazidas pela Resolu\u00e7\u00e3o CVM 232, que concentra as principais medidas inerentes ao F\u00c1CIL - regime de Facilita\u00e7\u00e3o do Acesso a Capital e de Incentivos a Listagens, com vig\u00eancia a partir de 2 de janeiro de 2026.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-2043 post-2043 legislacao type-legislacao status-publish hentry tipo-de-legislacao-artigos\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/abvcap.com.br\/wp-content\/uploads\/2025\/07\/Artigo-PORTARIA-MDIC-SUFRAMA-Ricardo-Vieira-202412021.pdf\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Artigos<\/span><\/p><p class=\"elementor-image-box-description\">Aplica\u00e7\u00e3o de Incentivos Fiscais em Empresas de Base Tecnol\u00f3gica na Regi\u00e3o Amaz\u00f4nica<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tRicardo Vieira, s\u00f3cio de Barcellos Tucunduva Advogados (BTLAW) destaca as mudan\u00e7as substanciais havidas com a edi\u00e7\u00e3o da  Portaria Conjunta MDIC\/SUFRAMA n\u00ba 1, de 22\/11\/2024, j\u00e1 em vigor, que regulamenta a aplica\u00e7\u00e3o  de recursos por empresas benefici\u00e1rias da isen\u00e7\u00e3o de Imposto sobre Produtos Industrializados (IPI) prevista no art. 9\u00ba do Decreto-Lei n\u00ba 288\/67 em fundos de investimento em participa\u00e7\u00e3o (FIP) destinados \u00e0 capitaliza\u00e7\u00e3o de empresas de base tecnol\u00f3gica com sede ou atividade principal na Amaz\u00f4nia Ocidental ou no Estado do Amap\u00e1.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"2046\" class=\"elementor elementor-2046 e-loop-item e-loop-item-2042 post-2042 legislacao type-legislacao status-publish hentry tipo-de-legislacao-outras-normas\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<a class=\"elementor-element elementor-element-1f286f5e e-con-full e-flex e-con e-parent\" data-id=\"1f286f5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/antigo.mctic.gov.br\/mctic\/opencms\/legislacao\/portarias\/Portaria_MCTI_n_8780_de_16122024.html\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-196330e4 elementor-vertical-align-bottom elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"196330e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><span>Outras Normas<\/span><\/p><p class=\"elementor-image-box-description\">Portaria MCTI n\u00ba 8780, de 16 de dezembro de 2024<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f6f58 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"d0f6f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tDefine e regulamenta a aplica\u00e7\u00e3o dos recursos incentivados da Lei. 8.248, de 23.01.1991 (Lei de Inform\u00e1tica), em fundos de investimentos autorizados pela CVM que se destinam \u00e0 capitaliza\u00e7\u00e3o de empresas de base tecnol\u00f3gica, de que trata o inciso II do  18 do artigo 11 da referida Lei, inclu\u00eddo pela Lei n\u00ba 13.674, de 11.06.2028.\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<div class=\"e-load-more-anchor\" data-page=\"1\" data-max-page=\"2\" data-next-page=\"https:\/\/abvcap.com.br\/en\/?e-page-cb13cdd=2\"><\/div>\n\t\t\t\t<nav class=\"elementor-pagination\" aria-label=\"Pagination\">\n\t\t\t<span class=\"page-numbers prev\">Anterior<\/span>\n<span aria-current=\"page\" class=\"page-numbers current\"><span class=\"elementor-screen-only\">Page<\/span>1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/abvcap.com.br\/en\/wp-json\/wp\/v2\/pages\/3041\/?e-page-cb13cdd=2\"><span class=\"elementor-screen-only\">Page<\/span>2<\/a>\n<a class=\"page-numbers next\" href=\"https:\/\/abvcap.com.br\/en\/?e-page-cb13cdd=2\">Pr\u00f3ximo<\/a>\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Legisla\u00e7\u00e3o A ABVCAP re\u00fane e disponibiliza legisla\u00e7\u00f5es e normas que regulam a atua\u00e7\u00e3o da ind\u00fastria de PE e VC no Brasil. Legisla\u00e7\u00e3o A regula\u00e7\u00e3o dos fundos de participa\u00e7\u00e3o no Brasil \u00e9 conduzida pela CVM, que desde 1994 estabelece normas espec\u00edficas para o setor, com marcos importantes como a Instru\u00e7\u00e3o CVM 391\/2003 e, mais recentemente, a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-3041","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/abvcap.com.br\/en\/wp-json\/wp\/v2\/pages\/3041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abvcap.com.br\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/abvcap.com.br\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/abvcap.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/abvcap.com.br\/en\/wp-json\/wp\/v2\/comments?post=3041"}],"version-history":[{"count":7,"href":"https:\/\/abvcap.com.br\/en\/wp-json\/wp\/v2\/pages\/3041\/revisions"}],"predecessor-version":[{"id":3507,"href":"https:\/\/abvcap.com.br\/en\/wp-json\/wp\/v2\/pages\/3041\/revisions\/3507"}],"wp:attachment":[{"href":"https:\/\/abvcap.com.br\/en\/wp-json\/wp\/v2\/media?parent=3041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}