Por Cleber Lourenço
O Senado aprovou nesta quinta-feira (12), por 45 votos a 31, o texto-base do ajuste fiscal do governo Lula, que amplia as possibilidades de corte de despesas públicas e prevê a redução de benefícios tributários concedidos a empresas. Para conseguir a aprovação, o relator Eduardo Braga (MDB-AM) acolheu, integral ou parcialmente, 21 emendas de parlamentares, incluindo propostas que protegem incentivos para pessoas com deficiência, recursos destinados a serviços públicos do Distrito Federal e benefícios de determinados setores empresariais. Apesar das mudanças, o projeto mantém medidas que podem produzir um ajuste de dezenas de bilhões de reais em 2027.
O projeto de lei complementar (PLP) 299/2026, apresentado por Jaques Wagner (PT-BA), foi votado pouco mais de 24 horas depois de chegar ao Senado. A pressa provocou resistência entre os parlamentares: a urgência foi aprovada por apenas dois votos de diferença, 40 a 38.
O texto aprovado é um substitutivo, ou seja, uma nova versão do projeto que incorpora parte das alterações propostas pelos senadores. Nove emendas foram aceitas integralmente e outras 12 parcialmente. Isso não significa que todas as sugestões dos parlamentares tenham sido incluídas na íntegra.
Onde o governo poderá cortar gastos
Uma das principais mudanças permite que o governo reduza o ritmo de crescimento das despesas federais, mesmo quando as contas públicas estiverem dentro da margem de tolerância estabelecida pelas regras fiscais.
Atualmente, o limite máximo de crescimento real das despesas é de 2,5% ao ano. O projeto permite reduzir excepcionalmente esse percentual para 2%, caso sejam acionados os mecanismos previstos na proposta.
Isso não significa necessariamente diminuir o valor gasto em relação ao ano anterior. Significa permitir um crescimento menor das despesas acima da inflação.
Para entender o efeito, basta imaginar uma despesa pública de R$ 100 bilhões. Com crescimento real de 2,5%, ela poderia chegar a R$ 102,5 bilhões, descontada a inflação. Com o limite de 2%, chegaria a R$ 102 bilhões. A diferença seria de R$ 500 milhões em espaço para gastos.
O projeto também amplia as possibilidades de bloquear despesas para cumprir a meta fiscal. Na prática, o governo ganha instrumentos para segurar recursos previstos no Orçamento, inclusive em situações nas quais as regras atuais oferecem maior margem para a execução dos gastos.
Isso não representa um corte automático em todas as áreas. A consequência dependerá das medidas efetivamente acionadas e de quais despesas forem atingidas. A proposta estabelece mecanismos de contenção, mas não apresenta uma lista fechada de escolas, hospitais, programas ou serviços que perderão recursos.
Questionado pelo ICL Notícias, o Ministério do Planejamento afirmou que o projeto não altera a política de valorização do salário mínimo nem o reajuste das aposentadorias e dos benefícios vinculados ao piso nacional.
A resposta afasta uma mudança direta nessas regras. Não significa, entretanto, que outras despesas públicas estejam protegidas das restrições previstas no ajuste.
Quem ficará protegido das mudanças
Parte das negociações no Senado ocorreu justamente para impedir que determinados grupos e setores fossem alcançados pelas novas regras.
Uma das exceções envolve pessoas com deficiência e autismo.
A senadora Damares Alves (Republicanos-DF) apresentou uma emenda, acolhida integralmente pelo relator, para preservar os benefícios tributários federais concedidos na compra de veículos por esse público.
Esses incentivos permitem, nas condições previstas em lei, reduzir o custo de aquisição de automóveis. Sem a exceção, poderiam ser alcançados pela ampliação da redução de benefícios fiscais.
A mudança impede que o ajuste fiscal diminua esses incentivos por meio da nova regra geral.
Damares também apresentou uma proposta, acolhida parcialmente, para proteger o Fundo Constitucional do Distrito Federal.
Esse fundo recebe recursos federais para financiar a segurança pública e serviços de saúde e educação na capital. Portanto, não se trata apenas de uma transferência administrativa: mudanças na fórmula de cálculo podem afetar o dinheiro disponível para policiais, bombeiros, escolas e unidades de saúde do Distrito Federal.
O substitutivo preserva a atualização dos repasses pela variação da receita corrente líquida da União, inclusive em 2027. Essa receita corresponde, de maneira simplificada, ao dinheiro arrecadado pelo governo federal depois de determinadas deduções legais.
O senador Izalci Lucas (PL-DF) também apresentou emendas relacionadas à proteção do fundo e de recursos da administração tributária, acolhidas integral ou parcialmente.
Empresas terão benefícios reduzidos, mas há exceções
Outra frente do ajuste fiscal atinge os incentivos tributários, que são descontos, isenções ou regimes especiais utilizados para reduzir os impostos pagos por determinados setores econômicos.
O projeto amplia de 10% para 20% a redução linear de benefícios fiscais federais abrangidos pela medida.
Isso não significa que todas as empresas terão seus impostos elevados em 20%. A mudança incide sobre o valor dos benefícios alcançados pela regra, e não diretamente sobre toda a carga tributária.
Uma empresa que tenha direito a um benefício de R$ 1 milhão, por exemplo, poderia ter esse incentivo reduzido para R$ 800 mil, caso estivesse integralmente sujeita à redução de 20%. O valor efetivo dependerá das regras aplicáveis a cada benefício.
O substitutivo, porém, preserva exceções.
Uma delas beneficia empresas que utilizam o regime de desoneração da folha de pagamentos, criado para permitir que determinados setores recolham contribuições previdenciárias sobre o faturamento, em vez de utilizar exclusivamente a folha salarial.
O senador Laércio Oliveira (PP-SE) apresentou uma emenda, acolhida pelo relator, para impedir que a ampliação da redução de incentivos atingisse adicionalmente a Contribuição Previdenciária sobre a Receita Bruta (CPRB).
A medida protege empresas abrangidas pelo regime, incluindo atividades de transporte, de uma redução adicional desse tratamento tributário durante a transição para a reoneração.
O texto também preserva tratamentos específicos destinados a políticas industriais dos setores de tecnologia da informação, comunicação e semicondutores, utilizados na fabricação de componentes eletrônicos.
Assim, enquanto determinados incentivos serão reduzidos para aumentar a arrecadação, outros permanecerão protegidos por exceções legais.
Emenda retira exigência sobre despesas obrigatórias
O senador Randolfe Rodrigues (PT-AP) também conseguiu incorporar uma alteração relevante ao texto.
Sua emenda retirou uma exigência prevista na proposta original para que o governo apresentasse um plano plurianual de convergência de determinadas despesas obrigatórias.
Essas despesas são aquelas que o poder público precisa realizar por determinação legal ou constitucional, diferentemente dos gastos que podem ser ajustados com maior liberdade durante a elaboração do Orçamento.
A proposta original exigia um planejamento específico para adequar sua trajetória às regras fiscais.
Randolfe argumentou que a medida poderia comprometer garantias constitucionais e impor exigências de difícil execução. O relator acolheu a emenda e retirou o dispositivo.
A mudança elimina essa obrigação específica, mas não afasta os demais mecanismos de controle das despesas previstos no projeto.
Governo mantém instrumentos de arrecadação
Além da contenção de gastos, o ajuste estabelece novas restrições às compensações tributárias.
Esse mecanismo permite que contribuintes utilizem créditos reconhecidos pela legislação para abater tributos que precisam pagar. É o caso, por exemplo, de uma empresa que tenha recolhido determinado imposto a mais e possua crédito para compensar pagamentos posteriores.
O projeto restringe determinadas modalidades dessas operações. A intenção é impedir que a utilização de créditos reduza a arrecadação federal além dos limites admitidos pelas novas regras.
O efeito não será necessariamente igual para todas as empresas. Dependerá do tipo de crédito utilizado, das condições previstas na legislação e das restrições efetivamente aplicáveis.
O substitutivo também mantém dispositivos que ampliam a flexibilidade na utilização de recursos públicos e estabelecem regras específicas para determinadas despesas.
Votação ainda não terminou
Apesar da aprovação do texto-base, o Senado ainda precisa votar os destaques, pedidos apresentados pelos parlamentares para analisar separadamente trechos do projeto.
A votação está prevista para terça-feira (17). Até lá, os dispositivos aprovados no substitutivo poderão sofrer novas alterações.
Concluída essa etapa, o projeto seguirá para a Câmara dos Deputados. As medidas somente poderão entrar em vigor depois da aprovação definitiva pelo Congresso e da sanção presidencial, respeitadas as datas de vigência previstas na legislação.
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