messi74 發表於 2025-3-6 18:44:49

Tax benefit for medical clinics: understand this opportunity


The tax benefit for medical clinics is an excellent opportunity to reduce the tax burden . This benefit is granted to those companies that provide medical services equivalent to hospital services.

The list of services that can benefit from this benefit is extensive: hospital services and diagnostic and therapeutic assistance, clinical pathology, imaging, pathological anatomy and cytopathology, nuclear medicine and clinical analyses and pathologies, among others.

The tax benefit for medical clinics consists of a gambling data south africa reduction in the 32% level of the calculation base for Corporate Income Tax (IRPJ) and Contribution on Net Profit (CSLL) to 8% and 12%, respectively.

Normally, the tax benefit for medical clinics was granted only to legal entities incorporated as business corporations, but recently, after a ruling by the 1st Panel of the Superior Chamber of the Administrative Council for Tax Appeals (CARF), this requirement was relaxed.

CARF Judgment: current scenario of tax benefits for medical clinics
In a recent ruling, in Ruling 1401-005.653 , CARF unanimously understood that the concept of a business corporation is subjective. Therefore, to enjoy the tax benefit, the company simply needs to be organized as a business corporation, without the need for formal registration with the Commercial Board.

This understanding was already applied in the judicial sphere. Some judges had already adopted a position that the most important thing is to analyze the activity carried out by the company and the fact that it is organized as such.

Thus, currently only a few requirements prevail for granting the tax benefit to medical clinics, which involve analyzing the activity provided (whether it is comparable to hospital services), excluding mere medical consultations, validity of the Anvisa operating license and being organized as a business corporation.



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