Sub CommandButtonx1_Click()
Dim R As Range, Lig&, LiM&
Set R = [A3:H65535].Resize([limite].Row - 3)
Lig = R.Columns(1).End(xlDown).Row: ligm = [limite].Row
LiM = [limite].Row
If Lig = LiM - 1 Then
[limite].Insert Shift:=xlDown
With [A:D].Rows(LiM): .MergeCells = True: .BorderAround 1, 3: End With
With [E:H].Rows(LiM): .MergeCells = True: .BorderAround 1, 3: End With
End If
End Sub