What criteria determine whether or not the deduction of materials or goods in the ISS calculation base is permitted?

This research aims to present the context and relevance of the topic surrounding the deduction of materials in the calculation basis of the ISSQN in the construction sector. Initially, an analysis will be presented regarding the applicable legislation, including Complementary Law 116/2003 and the consultation carried out in documents such as lawsuits, appeals, among others, with the aim of establishing the foundations that will guide the analysis and discussion to be developed throughout the work. The methodology used will be of a qualitative nature, carried out through documents and in a descriptive manner. The importance of understanding the different interpretations and legal positions on this subject will be highlighted, as well as the carrying out of case studies that will serve to illustrate the issues discussed. The results will mostly bring the understanding of the STJ, and relevant information will be presented for the understanding of the results. The conclusions and final considerations will be presented, with the aim of contributing to the clarification and a deeper debate on this topic.