Você conhece o termo equiparação hospitalar? Conhecida de médicos e profissionais envolvidos na área da saúde, essa medida tem como objetivo adquirir determinados benefícios e reduzir custos com tributos devidos.
Em razão dos altos custos com o mantimento de uma empresa hospitalar, somados aos muitos tributos obrigatórios no Brasil, a equiparação pode ser uma saída muito interessante para se economizar ao longo do tempo.
De forma geral, a equiparação hospitalar ocorre por meio de ações fiscais que tem como principal objetivo criar um parâmetro de simetria entre os procedimentos realizados em hospitais, mas que também podem ser feitos em clínicas médicas.
A ideia é fazer com que os tributos incidentes sobre tipos específicos de protocolos médicos sejam reduzidos, o que pode ser interpretado tanto como um incentivo fiscal às empresas que fornecem serviços médicos, quanto uma forma de regular a isonomia social por meio de medidas que privilegiem o acesso à saúde por toda a população.
Para conhecer em detalhes os benefícios da equiparação hospitalar e as regras para adesão, continue lendo o artigo da Arbrent.
Equiparação hospitalar: Quais os benefícios?
Alguns dos principais benefícios da equiparação hospitalar já foram citados, mas cabe lembrar que a redução de custos com a medida pode ser muito significativa, o que é um ponto muito positivo para o funcionamento do estabelecimento médico.
A equiparação impacta diretamente nos valores de tributos como o Imposto de Renda de Pessoa Jurídica (IRPJ) e a Contribuição Social sobre o Lucro Líquido (CSLL). As reduções podem chegar até 24% para IRPJ e 20% para CSLL.
Equiparação: Quais os requisitos?
Para que possa ocorrer equiparação hospitalar, é necessário cumprir alguns requisitos importantes. Primeiramente, existem procedimentos que são elegíveis para esse tipo de ação, o que significa que nem todos os serviços prestados por médicos em empresas estão enquadrados na possibilidade de equiparação.
Outro ponto importante sobre a medida é que a empresa que deseja aderir à equiparação hospitalar precisa, obrigatoriamente, estar inserida em um regime tributário de Lucro Presumido. Nesse modelo, os lucros previstos da empresa devem ser apresentados em documentação baseada em todos os registros contábeis do negócio.
Se você ainda não abriu sua clínica e precisa definir o regime tributário, fale com a Arbrent.
Outro requisito para equiparação hospitalar é que a empresa deve ser registrada como uma sociedade empresária. Nesse modelo, o próprio empresário é o realizador de serviços ou responsável pela circulação de produtos. Você pode conhecer mais detalhes sobre esse assunto aqui.
O último requisito abordado aqui é a necessidade de a empresa estar de acordo com as normas da Agência Nacional de Vigilância Sanitária (ANVISA). Para quem está inserido na área médica e hospitalar, lidar com tais regras é uma realidade diária muito importante.
Agora que você já sabe mais sobre equiparação hospitalar, conheça a proposta da Arbrent e comece a economizar hoje mesmo.
263 comentários sobre “O que é a equiparação hospitalar para clínicas médicas?”
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