The Federal Revenue Service, through consultation solution DISIT/SRRF03 No. 3001, dated March 24, 2021, defined that companies providing hospital services can benefit from the application of the presumption percentage of 8% on gross revenue earned for purposes of the IRPJ calculation basis and 12% on gross revenue earned for purposes of the CSLL calculation basis.
It is important to clarify that the consultation solution understood hospital services as “those linked to activities developed by hospitals, directly aimed at promoting health,
provided by healthcare establishments that carry out the activities provided for in attributions 1 to 4 of Anvisa RDC No. 50, of 2002”, excluding offices that carry out simple medical consultations from this definition.
Furthermore, it is worth highlighting that the benefit only extends to companies that opt for the Presumed Profit, excluding companies included in the Simples Nacional.
