diff --git a/NFe.Classes/Informacoes/Detalhe/Tributacao/IBSCBS.cs b/NFe.Classes/Informacoes/Detalhe/Tributacao/IBSCBS.cs
index a03809cd0..17170dfd7 100644
--- a/NFe.Classes/Informacoes/Detalhe/Tributacao/IBSCBS.cs
+++ b/NFe.Classes/Informacoes/Detalhe/Tributacao/IBSCBS.cs
@@ -12,20 +12,41 @@ public class IBSCBS
         [XmlElement(Order = 2)]
         public cClassTrib cClassTrib { get; set; }
 
-        // UB15
+        // UB14a
         [XmlElement(Order = 3)]
+        public string? indDoacao { get; set; }
+
+        // UB15
+        [XmlElement(Order = 4)]
         public gIBSCBS gIBSCBS { get; set; }
 
         // UB84
-        [XmlElement(Order = 4)]
+        [XmlElement(Order = 5)]
         public gIBSCBSMono gIBSCBSMono { get; set; }
 
         // UB106
-        [XmlElement(Order = 5)]
+        [XmlElement(Order = 6)]
         public gTransfCred gTransfCred { get; set; }
 
-        // UB109
-        [XmlElement(Order = 6)]
+        // UB112
+        [XmlElement(Order = 7)]
+        public gAjusteCompet? gAjusteCompet { get; set; }
+
+        // UB116
+        [XmlElement(Order = 8)]
+        public gEstornoCred? gEstornoCred { get; set; }
+
+        // UB120
+        [XmlElement(Order = 9)]
+        public gCredPresOper gCredPresOper { get; set; }
+
+         // UB131
+         [XmlElement(Order = 10)]
         public gCredPresIBSZFM gCredPresIBSZFM { get; set; }
+
+        public bool ShouldSerializeindDoacao()
+        {
+            return indDoacao != null;
+        }
     }
 }
\ No newline at end of file
diff --git a/NFe.Classes/Informacoes/Detalhe/Tributacao/gAjusteCompet.cs b/NFe.Classes/Informacoes/Detalhe/Tributacao/gAjusteCompet.cs
new file mode 100644
index 000000000..0686436ee
--- /dev/null
+++ b/NFe.Classes/Informacoes/Detalhe/Tributacao/gAjusteCompet.cs
@@ -0,0 +1,30 @@
+using System.Xml.Serialization;
+
+namespace NFe.Classes.Informacoes.Detalhe.Tributacao
+{
+    public class gAjusteCompet
+    {
+        private decimal _vIBS;
+        private decimal _vCBS;
+
+        //UB113
+        [XmlElement(Order = 1)]
+        public string competApur { get; set; }
+
+        //UB114
+        [XmlElement(Order = 2)]
+        public decimal vIBS
+        {
+            get => _vIBS.Arredondar(2);
+            set => _vIBS = value.Arredondar(2);
+        }
+
+        //UB115
+        [XmlElement(Order = 3)]
+        public decimal vCBS
+        {
+            get => _vCBS.Arredondar(2);
+            set => _vCBS = value.Arredondar(2);
+        }
+    }
+}
\ No newline at end of file
diff --git a/NFe.Classes/Informacoes/Detalhe/Tributacao/gCredPresIBSZFM.cs b/NFe.Classes/Informacoes/Detalhe/Tributacao/gCredPresIBSZFM.cs
index 69f90d806..cc57aa7a0 100644
--- a/NFe.Classes/Informacoes/Detalhe/Tributacao/gCredPresIBSZFM.cs
+++ b/NFe.Classes/Informacoes/Detalhe/Tributacao/gCredPresIBSZFM.cs
@@ -5,13 +5,17 @@ namespace NFe.Classes.Informacoes.Detalhe.Tributacao
     public class gCredPresIBSZFM
     {
         private decimal? _vCredPresIbsZfm;
-
-        // UB110
+        
         [XmlElement(Order = 1)]
-        public tpCredPresIBSZFM tpCredPresIBSZFM { get; set; }
+        // UB132
+        public string competApur { get; set; }
 
-        // UB111
+        // UB133
         [XmlElement(Order = 2)]
+        public tpCredPresIBSZFM tpCredPresIBSZFM { get; set; }
+
+        // UB134
+        [XmlElement(Order = 3)]
         public decimal? vCredPresIBSZFM
         {
             get => _vCredPresIbsZfm.Arredondar(2);
diff --git a/NFe.Classes/Informacoes/Detalhe/Tributacao/gCredPresOper.cs b/NFe.Classes/Informacoes/Detalhe/Tributacao/gCredPresOper.cs
new file mode 100644
index 000000000..2b459d261
--- /dev/null
+++ b/NFe.Classes/Informacoes/Detalhe/Tributacao/gCredPresOper.cs
@@ -0,0 +1,29 @@
+using System.Xml.Serialization;
+
+namespace NFe.Classes.Informacoes.Detalhe.Tributacao
+{
+    public class gCredPresOper
+    {
+        private decimal _vBCCredPres;
+
+        //UB121
+        [XmlElement(Order = 1)]
+        public decimal vBCCredPres
+        {
+            get => _vBCCredPres.Arredondar(2);
+            set => _vBCCredPres = value.Arredondar(2);
+        }
+
+        //UB122
+        [XmlElement(Order = 2)]
+        public TipocCredPres cCredPres { get; set; }
+
+        // UB123
+        [XmlElement(Order = 3)]
+        public gIBSCredPres? gIBSCredPres { get; set; }
+
+        // UB127
+        [XmlElement(Order = 4)]
+        public gIBSCredPres? gCBSCredPres { get; set; }
+    }
+}
\ No newline at end of file
diff --git a/NFe.Classes/Informacoes/Detalhe/Tributacao/gEstornoCred.cs b/NFe.Classes/Informacoes/Detalhe/Tributacao/gEstornoCred.cs
new file mode 100644
index 000000000..76ac6fb82
--- /dev/null
+++ b/NFe.Classes/Informacoes/Detalhe/Tributacao/gEstornoCred.cs
@@ -0,0 +1,26 @@
+using System.Xml.Serialization;
+
+namespace NFe.Classes.Informacoes.Detalhe.Tributacao
+{
+    public class gEstornoCred
+    {
+        private decimal _vIBSEstCred;
+        private decimal _vCBSEstCred;
+
+        // UB117
+        [XmlElement(Order = 1)]
+        public decimal vIBSEstCred
+        {
+            get => _vIBSEstCred.Arredondar(2);
+            set => _vIBSEstCred = value.Arredondar(2);
+        }
+
+        // UB118
+        [XmlElement(Order = 2)]
+        public decimal vCBSEstCred
+        {
+            get => _vCBSEstCred.Arredondar(2);
+            set => _vCBSEstCred = value.Arredondar(2);
+        }
+    }
+}
\ No newline at end of file
diff --git a/NFe.Classes/Informacoes/Detalhe/Tributacao/gIBSCBS.cs b/NFe.Classes/Informacoes/Detalhe/Tributacao/gIBSCBS.cs
index af87fc818..4613a8ac7 100644
--- a/NFe.Classes/Informacoes/Detalhe/Tributacao/gIBSCBS.cs
+++ b/NFe.Classes/Informacoes/Detalhe/Tributacao/gIBSCBS.cs
@@ -44,14 +44,6 @@ public bool vIBSSpecified
         [XmlElement(Order = 6)]
         public gTribRegular gTribRegular { get; set; }
 
-        // UB73
-        [XmlElement(Order = 7)]
-        public gIBSCredPres gIBSCredPres { get; set; }
-
-        // UB78
-        [XmlElement(Order = 8)]
-        public gIBSCredPres gCBSCredPres { get; set; }
-
         // UB82a
         [XmlElement(Order = 9)]
         public gTribCompraGov gTribCompraGov { get; set; }
diff --git a/NFe.Classes/Informacoes/Detalhe/Tributacao/gIBSCredPres.cs b/NFe.Classes/Informacoes/Detalhe/Tributacao/gIBSCredPres.cs
index 92e02d93e..f7999a9b5 100644
--- a/NFe.Classes/Informacoes/Detalhe/Tributacao/gIBSCredPres.cs
+++ b/NFe.Classes/Informacoes/Detalhe/Tributacao/gIBSCredPres.cs
@@ -6,34 +6,32 @@ public class gIBSCredPres
     {
         private decimal _pCredPres;
         private decimal _vCredPres;
-        private decimal _vCredPresCondSus;
+        private decimal? _vCredPresCondSus;
 
-        // UB74
+        // UB124
         [XmlElement(Order = 1)]
-        public TipocCredPres cCredPres { get; set; }
-
-        // UB75
-        [XmlElement(Order = 2)]
         public decimal pCredPres
         {
             get => _pCredPres.Arredondar(4);
             set => _pCredPres = value.Arredondar(4);
         }
 
-        // UB76
-        [XmlElement(Order = 3)]
+        // UB125
+        [XmlElement(Order = 2)]
         public decimal vCredPres
         {
             get => _vCredPres.Arredondar(2);
             set => _vCredPres = value.Arredondar(2);
         }
 
-        // UB77
-        [XmlElement(Order = 4)]
-        public decimal vCredPresCondSus
+        // UB126
+        [XmlElement(Order = 3)]
+        public decimal? vCredPresCondSus
         {
             get => _vCredPresCondSus.Arredondar(2);
-            set => _vCredPresCondSus = value.Arredondar(2);
+            set => _vCredPresCondSus = value?.Arredondar(2);
         }
+
+        public bool ShouldSerializevCredPresCondSus() => vCredPresCondSus.HasValue;
     }
 }
\ No newline at end of file
diff --git a/NFe.Classes/Informacoes/Detalhe/prod.cs b/NFe.Classes/Informacoes/Detalhe/prod.cs
index 17f14bf89..56b8e1ce1 100644
--- a/NFe.Classes/Informacoes/Detalhe/prod.cs
+++ b/NFe.Classes/Informacoes/Detalhe/prod.cs
@@ -3,6 +3,7 @@
 using NFe.Classes.Informacoes.Detalhe.DeclaracaoImportacao;
 using NFe.Classes.Informacoes.Detalhe.Exportacao;
 using NFe.Classes.Informacoes.Detalhe.ProdEspecifico;
+using NFe.Classes.Informacoes.Detalhe.Tributacao;
 using NFe.Classes.Informacoes.Identificacao.Tipos;
 
 namespace NFe.Classes.Informacoes.Detalhe
@@ -103,6 +104,12 @@ public bool indEscalaSpecified
         [XmlElement("gCred")]
         public List<gCred> gCred { get; set; }
 
+        /// <summary>
+        /// I05k -Classificação para subapuração do IBS na ZFM
+        /// Versão 4.00 - NT 2025.002 v1.30
+        /// </summary>
+        public tpCredPresIBSZFM? tpCredPresIBSZFM { get; set; }
+
         /// <summary>
         ///     I06 - Código EX TIPI (3 posições)
         /// </summary>
@@ -324,5 +331,19 @@ public bool ShouldSerializeindBemMovelUsado()
             return indBemMovelUsado.HasValue;
         }
 
+        public bool ShouldSerializetpCredPresIBSZFM()
+        {
+            return tpCredPresIBSZFM.HasValue;
+        }
+
+        public bool ShouldSerializetpCredPresIBSZFM()
+        {
+            return tpCredPresIBSZFM.HasValue;
+        }
+
+        public bool ShouldSerializeindBemMovelUsado()
+        {
+            return indBemMovelUsado.HasValue;
+        }
     }
 }
\ No newline at end of file
diff --git a/NFe.Classes/Informacoes/Total/IBSCBSTot.cs b/NFe.Classes/Informacoes/Total/IBSCBSTot.cs
index 5cdf7e2cb..21753ea2f 100644
--- a/NFe.Classes/Informacoes/Total/IBSCBSTot.cs
+++ b/NFe.Classes/Informacoes/Total/IBSCBSTot.cs
@@ -1,4 +1,5 @@
 using System.Xml.Serialization;
+using NFe.Classes.Informacoes.Detalhe.Tributacao;
 
 namespace NFe.Classes.Informacoes.Total
 {
@@ -25,5 +26,9 @@ public decimal vBCIBSCBS
         // W57
         [XmlElement(Order = 4)]
         public gMono gMono { get; set; }
+
+        // W59e
+        [XmlElement(Order = 5)]
+        public gEstornoCred? gEstornoCred { get; set; }
     }
 }
\ No newline at end of file