{"id":1767,"date":"2026-05-04T12:55:28","date_gmt":"2026-05-04T15:55:28","guid":{"rendered":"https:\/\/brzadvogados.com.br\/?p=1767"},"modified":"2026-05-24T21:17:26","modified_gmt":"2026-05-25T00:17:26","slug":"stj-servicos-odontologicos-hospitalares-tributacao","status":"publish","type":"post","link":"https:\/\/brzadvogados.com.br\/en\/stj-servicos-odontologicos-hospitalares-tributacao\/","title":{"rendered":"Superior Court of Justice discusses whether dental services fall within the concept of \u201chospital services\u201d for tax purposes"},"content":{"rendered":"<p><\/p>\n<div class=\"qMYqUG_convSearchResultHighlightRoot\">\n<div class=\"\" data-turn-id-container=\"request-WEB:42482893-b81b-40d9-85cb-0156dd4aaa71-11\" data-is-intersecting=\"true\">\n<section class=\"text-token-text-primary w-full focus:outline-none has-data-writing-block:pointer-events-none [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:42482893-b81b-40d9-85cb-0156dd4aaa71-11\" data-turn-id-container=\"request-WEB:42482893-b81b-40d9-85cb-0156dd4aaa71-11\" data-testid=\"conversation-turn-24\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"2ccd0706-3189-4c6e-b8f0-67ad3fdd11c9\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert wrap-break-word w-full light markdown-new-styling\">\n<p data-start=\"0\" data-end=\"436\">The 1st Section of the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Superior Court of Justice<\/span><\/span> has submitted Special Appeal No. 2,223,487\/RS to the repetitive appeals procedure (<a href=\"https:\/\/portal.stf.jus.br\/jurisprudenciaRepercussao\/verAndamentoProcesso.asp?incidente=7090096&amp;numeroProcesso=1524795&amp;classeProcesso=ARE&amp;numeroTema=1427\" target=\"_blank\" rel=\"noopener\">Theme No. 1,427<\/a>), through which the Court will determine whether dental services fall within the concept of \u201chospital services\u201d for purposes of applying the reduced percentages set forth in article 15, \u00a71, III, a, and article 20, both of <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l9249.htm\" target=\"_blank\" rel=\"noopener\">Law No. 9,249\/1995<\/a>, as amended by <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2007-2010\/2008\/lei\/l11727.htm\" target=\"_blank\" rel=\"noopener\">Law No. 11,727\/2008.<\/a><\/p>\n<p data-start=\"438\" data-end=\"1034\">Law No. 9,249\/95, which governs the Corporate Income Tax (IRPJ) and the Social Contribution on Net Profits (CSLL), provides that hospital services and other specific services (such as diagnostic and therapy support services, clinical pathology, imaging, pathological anatomy and cytopathology, nuclear medicine, and clinical analyses and pathology services) may benefit from reduced tax rates, provided that the service provider is organized as a business corporation, is subject to the presumed profit tax regime and complies with the regulations issued by <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Brazilian Health Regulatory Agency<\/span><\/span>.<\/p>\n<p data-start=\"1036\" data-end=\"1715\">Specifically regarding the term \u201chospital services,\u201d the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Superior Court of Justice<\/span><\/span>, in the judgment of Special Appeal No. 1.116.399\/BA (Theme No. 217), which is binding upon lower courts, interpreted the scope of the expression broadly, holding that it must be construed objectively, considering as hospital services \u201cthose connected to activities carried out by hospitals and directly aimed at promoting health,\u201d such that they are \u201cas a rule, though not necessarily, rendered within hospital facilities, excluding ordinary medical consultations, an activity that does not correspond to those provided within the hospital environment, but rather in medical offices.\u201d<\/p>\n<p data-start=\"1717\" data-end=\"2139\">In other words, in the judgment of Theme No. 1,427, the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Superior Court of Justice<\/span><\/span> will decide whether the legal thesis established in Theme No. 217 may be applied to dental services and, if so, the percentage adopted to determine the IRPJ and CSLL tax base applicable to clinics providing such services will be reduced from 32% (thirty-two percent) to 8% (eight percent) and 12% (twelve percent), respectively.<\/p>\n<p data-start=\"2141\" data-end=\"2713\">In order to safeguard their rights and anticipate any potential modulation that may restrict the effects of the decision to be rendered by the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Superior Court of Justice<\/span><\/span> on the matter, it is therefore advisable for taxpayers to consider filing legal actions seeking a declaration that the dental services rendered satisfy the conditions established by the aforementioned Law, thereby entitling the business corporation to the reduced IRPJ and CSLL rates, as well as reimbursement of amounts overpaid during the 5 (five) years preceding the filing of the action.<\/p>\n<p data-start=\"2715\" data-end=\"2816\" data-is-last-node=\"\" data-is-only-node=\"\">The Tax Law team at <span class=\"\" data-state=\"closed\">BRZ Advogados<\/span> remains available in case of any questions.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The 1st Section of the Superior Court of Justice has submitted Special Appeal No. 2,223,487\/RS to [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1768,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Servi\u00e7os odontol\u00f3gicos hospitalares STJ<\/title>\n<meta name=\"description\" content=\"STJ julgar\u00e1 se servi\u00e7os odontol\u00f3gicos s\u00e3o hospitalares para fins tribut\u00e1rios, podendo reduzir IRPJ e CSLL no 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