# NFE-1056

Source: https://xmlvalid.com/rules/NFE-1056

> Rejeição: Valor do Crédito Presumido em condição suspensiva do IBS informado indevidamente [nItem: …].

- Level: error
- Rule sets: SEFAZ authorisation rules of NF-e 4.00 MOC 7.0 Anexo I, NTs up to 2026.010
- Context: `nfe:infNFe/nfe:det/nfe:imposto/nfe:IBSCBS/nfe:gCredPresOper`
- Test: `not(nfe:gIBSCredPres/nfe:vCredPresCondSus) or ($four and $year ge 2033)`

In English: The presumed IBS credit under suspensive condition is only for cCredPres 4, from 2033.

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