Hello,
yes, English is not my mother tongue, and I think few people here speak Portuguese :-) Sorry for the confusion.
Yes, however your English is much better than my Portuguese. I suspect that if I tried to speak to you in Portuguese, you might wonder what in the world was wrong (mentally) with me.

I would need to study that language quite a bit before I could make sense.
I read the datasheet, and I compared with some code for ATTiny13, very similar to ATTiny85. Indeed, I see nothing wrong with the code. Maybe the compilation and flashing the code could be the problem. I compile with avra:
avra ledon.asm
and upload the code with (I'm using the Digispark board):
~/.arduino15/packages/digistump/tools/micronucleus/2.0a4/launcher -cdigispark --timeout 60 -Uflash:w:ledon.hex:
In order run on nano, I just change the directive .include "tn85def.inc" to .include "m328def.inc" and do the same two commands above. The led is turn on as expected. The C code do the same in both platforms. So, I still not figure out what's going on.
Thanks for your help.
Ok, I installed the avra package for my distro (Linux Mint) and was able to compile your 328P example (by the way, thanks for the idea of using avra. I really enjoyed assembler as a kid, and it is fun to get back into it now.) I then changed the include to the tn85 definition. I also changed what was stored in R16 to 0B00000011 so that I could cover both types of Digispark (with the LED on P1 and the other with the LED on pin 0.) I was able to get the new hello-85.asm to compile. When I tried to download, I noticed that the Digispark does not use the standard AVRDude, but the modified Launcher (as you are showing in your posts.) I copied the .hex file to the Launcher directory because I was not able to get launcher to see the file when it was in my Engineering/projects/AVR Assembly folder but then was able to download it to my Digispark (which I verified by using the blink example from within the Arduino IDE.) The download completed successfully, because it overwrote the blink example, and the on-board LED quit blinking. So now I have a working toolchain for Digispark assembly (thanks again.)
The issue that I had was that the LED did not light, even though the assembler reported that assembly went well, and the downloader worked right. So, looking at the code, I changed it so that I loaded 0XFF into the DDR and Port - this should have turned on every bit of Port B. This still did not work.
Next I tried looking at the TN85 definitions - PortB is supposed to be at address: 0X18. The ATtiny85 datasheet confirms this, but I still could not get the LED to light. Since the datasheet shows that bit 6 and 7 of PortB are not used, I wrote 0x3F to both the DDR and Port registers, still no LED light up. I even tried writing 0X00 to the Port register, just in case I misread the schematic and/or the diode was turned backwards. Finally, since the example program in the datasheet showed using the C format of setting bits (1<<PB0) I used that to set bits 0 and 1; still no lit LED.
At this point, I went back to the Arduino IDE and loaded up the Digispark blink program and verified that my LED is connected to PB1. This verified, again, that my Digispark is working. So... back to troubleshooting.
Well, I'm not sure what is going on here. I guess that the next step is to follow the bits. There is a guy from Russia, who did an article on flashing an ATtiny with just pushbuttons and an LED. I will look into that tomorrow, and see if I can find out where the trouble is by following the bit-by-bit programming.