Movie script material: when even chocolate needs a class upgrade to dodge the tax ‘bosses’
It’s not just the filling that keeps a classic alive! In the brand multiverse, even sweets go through plot twists worthy of a blockbuster. Sonho de Valsa is proof: after 85 years as a bonbon, the iconic candy has been reclassified as a wafer — a strategic move by Mondelez, owner of Lacta, that eliminated the IPI (Tax on Industrialized Products) and secured a legitimate tax advantage worthy of a fiscal mastermind.
But don’t worry, nostalgic chocolate lovers: the recipe hasn’t changed since 1938 — cashew nut filling, crunchy shell, and a mix of dark and milk chocolate coating. The difference lies in the new packaging, featuring a more modern design and sealed closure that preserves freshness and crispiness, especially in “hot planets” (or rather, tropical regions).
According to Marcela Brumati, a tax attorney at Granito Boneli Advogados, the case is an example of effective tax planning. “Mondelez changed the packaging and the product’s fiscal classification, registering it as a wafer — a category with a zero IPI rate — instead of a bonbon, which is taxed at around 5%,” she explains.
In practice, it’s like hacking the system: legally changing the tax classification can reduce costs and boost competitiveness. But, like any high-stakes mission, it requires caution. “Reclassifying without technical support is like modifying source code without a backup: if it crashes, the bug is expensive. It can lead to fines, loss of tax benefits, and even criminal liability,” the specialist warns.
She emphasizes that companies are constantly seeking legal and creative ways to “hack the system.” “Rethinking tax classification through product innovation — by altering form, composition, or category — has become a strategic upgrade. In a scenario where every percentage point of tax counts, aligning innovation with tax efficiency is like unlocking a new power-up in the corporate game.”
And Sonho de Valsa isn’t alone in this tax saga. Garoto did the same with Serenata de Amor, which also became a wafer, and McDonald’s reclassified its ice cream as a dairy beverage, escaping PIS/COFINS taxes. Since 2015, chocolates and ice cream have carried a 5% tax rate, which opens the door to creative (and legal) maneuvers in Brazil’s fiscal game.
In the end, what really changed was the packaging and the label. But in the corporate and tax world, it was a true plot twist — worthy of a sci-fi tax thriller.