Planejamento tributário em empresas de fisioterapia

Abstract

Complementary Law No. 147/2014 brought significant changes to Simples Nacional, allowing companies providing services, such as physiotherapy, to join the regime. Before this law, these companies would face restrictions in opting for the Simples Nacional unified tax regime. The new legislation included these activities, establishing specific rates, ranging from 16.93% to 22.45% on gross revenue, facilitating the unified payment of taxes, such as IRPJ, CSLL, PIS, COFINS, ISS and CPP. Despite the advantages, physiotherapy companies must carefully evaluate the choice between Simples Nacional and other regimes, such as Real Profit or Presumed Profit, considering the relationship between gross revenue and payroll. Companies with a low payroll may be harmed in Simples Nacional, due to the inclusion of the employer's social security contribution (CPP) in the tax calculation. Analysis and simulations have shown that, depending on profitability and payroll, Real Profit may be more suitable for companies with lower profit margins, while Presumed Profit may provide greater tax simplification for companies with profitable revenues and profit margins. Choosing the ideal regime depends on the tax and operational characteristics of each company, highlighting the importance of efficient tax planning.

Keywords: Tax Regime. Presumed Profit. Real Profit. Simple Nacional.