Reforma tributária: uma análise sobre o impacto nas empresas de saúde

Abstract

The present work aims to discuss the profound changes brought about by the Tax Reform enacted through Constitutional Amendment No. 132/2023, as well as Complementary Law No. 214 of 2025, in relation to the Brazilian National Tax System, especially regarding consumption taxation, with emphasis on the impact on healthcare companies. For this purpose, a qualitative approach was adopted, focusing on the understanding of legislative changes in light of the perspectives offered by legal scholars on the subject, based on bibliographic research and news sources.Initially, the study addresses the current Brazilian tax system, the constitutional principles of taxation, the definition of “tax” itself, as well as its categories. Subsequently, an overview of the Reform is presented, including its context, justification, and main impacts, considering the current Brazilian tax regimes: Lucro Presumido (Presumed Profit), Lucro Real (Actual Profit), and Simples Nacional (National Simplified Regime), in order to assess the economic and operational impacts on clinics, hospitals, and laboratories.Finally, a more in-depth analysis of the private healthcare sector in Brazil is carried out, examining the predominant tax regime and how it will be affected by the Reform. In this regard, the study also addresses the Sector- Specific Treatment or Tax Incentives that the new Tax System provides for healthcare, which even has constitutional protection as a fundamental social right.The objective of this study is to assist companies in the sector in deciding the best tax planning strategies, as well as preparing them for the likely economic and structural impacts on their businesses, in view of the constitutional principle of free enterprise. The conclusion reached is that the regime most affected will be the Lucro Presumido, which is precisely the most common among healthcare companies with annual revenues of up to R$78 million, making it essential for professionals in the field to update themselves on the new legislation and determine the most suitable regime under the new system, as well as the feasibility of tax planning.