{"scenario":{"scenario_id":"EDU-BR-V039","product_id":"BR-V039","tax_profile_id":"V05","ncm":"8703.80.00","state":"SP","date":"2026-09-12","mode":"educational","path":"vehicle_equivalent","origin_scenario":"GM confirma montagem do Spark EUV desde dezembro de 2025 e do Captiva EV desde junho de 2026 na PACE, Horizonte (CE). Cenário de montagem brasileira: não aplica II de veículo completo. Tributos não isolados de kits e componentes continuam no residual; não se afirma ausência de importação de peças.","imported":false,"zfm_qualified":false,"reference_price_brl":"199990","price_source_id":"V63-P-BR-V039","price_date":"2026-09-17","full_credit_realization":true,"cbs_ibs_2026_cash_dispensation":true,"calibration_policy":"vehicle_fixed_dealer_fraction","customs_fraction":"0","dealer_margin_fraction":"0.06","assumption_ids":["A-CREDITS","A-2026-TEST","A-ORIGIN","A-FEES-BOUNDARY","A-SP-CHAIN","A-VEHICLE-MARGIN","A-VEHICLE-ST","A-MOVER-PROXY","A-V63-POWER-NO-BONUSES"],"educational_ready":true,"actual_sale_verified":false,"confidence":"MEDIUM","warnings":["Educational representative estimate, not an actual invoice or prediction of market repricing.","The fixed residual includes costs, margins and possibly unallocated upstream taxes.","Rules are inherited from the saved September 12, 2026 SP snapshot. September 17–18 price inspection is not a new full legal audit.","IPI uses a published-power proxy, with no unverified efficiency, safety, recycling or sustainable-car bonus.","Preço especial de lançamento anunciado pela fabricante, não garantia de disponibilidade ou de preço efetivo em São Paulo. Opcionais, pintura e frete precisam de confirmação.","GM confirma montagem do Spark EUV desde dezembro de 2025 e do Captiva EV desde junho de 2026 na PACE, Horizonte (CE). Cenário de montagem brasileira: não aplica II de veículo completo. 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September 17–18 price inspection is not a new full legal audit.","IPI uses a published-power proxy, with no unverified efficiency, safety, recycling or sustainable-car bonus.","Preço especial de lançamento anunciado pela fabricante, não garantia de disponibilidade ou de preço efetivo em São Paulo. Opcionais, pintura e frete precisam de confirmação.","GM confirma montagem do Spark EUV desde dezembro de 2025 e do Captiva EV desde junho de 2026 na PACE, Horizonte (CE). Cenário de montagem brasileira: não aplica II de veículo completo. Tributos não isolados de kits e componentes continuam no residual; não se afirma ausência de importação de peças."]},"toggle_cases":[{"engine_version":"0.3.0","scenario_id":"EDU-BR-V039","product_id":"BR-V039","tax_profile_id":"V05","date":"2026-09-12","state":"SP","mode":"educational","publication_label":"Estimativa didática — cenário representativo de São Paulo","actual_sale_verified":false,"disabled_families":[],"price_brl":"199990.0000000000000000000000000000000001","reference_price_brl":"199990","savings_vs_reference_brl":"-0.0000000000000000000000000000000001","fixed_residual_brl":"145863.5144344176285414480587618048268626","modeled_net_tax_total_brl":"54126.48556558237145855194123819517313748","modeled_net_tax_components_brl":{"II":"0","IPI":"12561.80629590766002098635886673662119623","ICMS":"23998.80000000000000000000000000000000001","PIS":"3028.599874081846799580272822665267576076","COFINS":"14537.27939559286463798530954879328436516"},"modeled_tax_share_percent":"27.06459601259181532004197271773347324239","rounding_policy":"Decimal40 calculation; UI values HALF_UP cents; no NF-e invoice rounding claim","display":{"price_brl":"199990.00","fixed_residual_brl":"145863.51","modeled_net_tax_total_brl":"54126.49","modeled_tax_share_percent":"27.06","savings_vs_reference_brl":"-0.00"},"effective_rates":{"ICMS":"0.12","ICMS_OWN":"0.12","PIS_UP":"0.02","COFINS_UP":"0.096","PIS_RETAIL":"0","COFINS_RETAIL":"0","PIS_CREDIT":"0","COFINS_CREDIT":"0","PIS_IMPORT":"0.0262","COFINS_IMPORT":"0.1257","II":"0","IPI":"0.073"},"trace":{"fixed_calibration":{"upstream_fixed_residual_brl":"133864.1144344176285414480587618048268626","retailer_fixed_residual_brl":"11999.40","customs_value_brl":"0","baseline_upstream_price_ex_IPI_ST_brl":"172079.5383001049317943336831059811122770","baseline_adjusted_IVA":"0","calibrated_to_price_brl":"199990","calibration_status":"derived_model_values_not_observed_invoices"},"supplier_price_ex_IPI_ST":"172079.5383001049317943336831059811122771","supplier_own_ICMS":"20649.54459601259181532004197271773347325","supplier_IPI":"12561.80629590766002098635886673662119623","supplier_PC_base":"151429.9937040923399790136411332633788038","supplier_PIS_debit":"3028.599874081846799580272822665267576076","supplier_COFINS_debit":"14537.27939559286463798530954879328436516","IVA_applied":"0","presumed_ST_base":"199990.0000000000000000000000000000000001","ICMS_ST":"3349.25540398740818467995802728226652676","retailer_acquisition_cash":"187990.6000000000000000000000000000000001","retailer_PC_revenue_base":"0","retailer_PC_credit_base":"0","import_ICMS_base_before_grossup":"0","import_ICMS_gross_base":"0","import_payments":{"II":"0","IPI":"0","PIS":"0","COFINS":"0","ICMS":"0"},"eligible_import_credits":{"IPI":"0","PIS":"0","COFINS":"0","ICMS":"0"},"supplier_net_remittance_or_credit":{"IPI":"12561.80629590766002098635886673662119623","PIS":"3028.599874081846799580272822665267576076","COFINS":"14537.27939559286463798530954879328436516","ICMS":"23998.80000000000000000000000000000000001"},"retailer_debits":{"PIS":"0","COFINS":"0","IPI":"0","ICMS":"0"},"retailer_credits":{"PIS":"0","COFINS":"0","IPI":"0","ICMS":"0"},"retailer_net_remittance_or_credit":{"PIS":"0","COFINS":"0","IPI":"0","ICMS":"0"},"price_reconciliation_error":"0.00000000000000000000000000000000002"},"assumption_ids":["A-CREDITS","A-2026-TEST","A-ORIGIN","A-FEES-BOUNDARY","A-SP-CHAIN","A-VEHICLE-MARGIN","A-VEHICLE-ST","A-MOVER-PROXY","A-V63-POWER-NO-BONUSES"],"source_ids":["S004","S005","S007","S008","S009","S010","S012","S014","S023","S029","S037","V4-S002","V4-S003","V63-P-BR-V039","V63-R-BR-V039","V63-S-BR-V039"],"warnings":["Educational representative estimate, not an actual invoice or prediction of market repricing.","The fixed residual includes costs, margins and possibly unallocated upstream taxes.","Rules are inherited from the saved September 12, 2026 SP snapshot. September 17–18 price inspection is not a new full legal audit.","IPI uses a published-power proxy, with no unverified efficiency, safety, recycling or sustainable-car bonus.","Preço especial de lançamento anunciado pela fabricante, não garantia de disponibilidade ou de preço efetivo em São Paulo. Opcionais, pintura e frete precisam de confirmação.","GM confirma montagem do Spark EUV desde dezembro de 2025 e do Captiva EV desde junho de 2026 na PACE, Horizonte (CE). Cenário de montagem brasileira: não aplica II de veículo completo. 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