2023-06-16 00:30:05
The Federal Revenue published a consultation solution clarifying that the IRPJ reduction taken advantage of by hospitals and medical clinics does not extend to simple companies and individual entrepreneurs.
– Benefit
The presumed profit of hospital services is 8%, a lower percentage than that applicable to services in general (32%).
Medical clinics that provide services other than simple consultations can also apply this reduction, and it is not restricted to hospitals.
– Restriction
However, according to the Federal Revenue, this benefit cannot be enjoyed by medical clinics constituted in the form of simple companies or individual companies.
In addition, to have access to the benefit, the medical clinic must be incorporated, in fact and in law, in the form of a business society.
Source: GRM Advogados
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