{"id":9960361593,"date":"2025-10-26T16:46:17","date_gmt":"2025-10-26T19:46:17","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960361593"},"modified":"2025-10-26T16:46:17","modified_gmt":"2025-10-26T19:46:17","slug":"psicologos-dentistas-e-medicos-a-nova-tributacao-e-vantajosa","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/psicologos-dentistas-e-medicos-a-nova-tributacao-e-vantajosa\/","title":{"rendered":"Psic\u00f3logos, dentistas e m\u00e9dicos: a nova tributa\u00e7\u00e3o \u00e9 vantajosa?"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 2 minutos<\/small><\/p> <p data-start=\"0\" data-end=\"307\">Com base na <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" rel=\"nofollow noopener\" target=\"_blank\">Lei Complementar n\u00ba 214\/2025<\/a> e nas tabelas t\u00e9cnicas da Reforma Tribut\u00e1ria, a nova tributa\u00e7\u00e3o para <strong data-start=\"110\" data-end=\"145\">psic\u00f3logos, dentistas e m\u00e9dicos<\/strong> tende a ser <strong data-start=\"158\" data-end=\"171\">vantajosa<\/strong>, especialmente para os profissionais que atuam como <strong data-start=\"224\" data-end=\"237\">aut\u00f4nomos<\/strong> ou em <strong data-start=\"244\" data-end=\"265\">pequenas cl\u00ednicas<\/strong>, mas h\u00e1 nuances importantes a considerar.<\/p>\n<hr data-start=\"309\" data-end=\"312\" \/>\n<h2 data-start=\"314\" data-end=\"371\">Profissionais da Sa\u00fade: a nova tributa\u00e7\u00e3o \u00e9 vantajosa?<\/h2>\n<h3 data-start=\"373\" data-end=\"412\">O que muda com a Reforma Tribut\u00e1ria<\/h3>\n<p data-start=\"414\" data-end=\"745\">Com a cria\u00e7\u00e3o do <strong data-start=\"431\" data-end=\"470\">IBS (Imposto sobre Bens e Servi\u00e7os)<\/strong> e da <strong data-start=\"476\" data-end=\"520\">CBS (Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os)<\/strong>, os tributos anteriores como ISS, PIS e Cofins ser\u00e3o extintos gradualmente. A LCP 214\/2025 estabelece al\u00edquotas padr\u00e3o, mas tamb\u00e9m prev\u00ea <strong data-start=\"658\" data-end=\"687\">tratamentos diferenciados<\/strong> para certos setores, entre eles os <strong data-start=\"723\" data-end=\"744\">servi\u00e7os de sa\u00fade<\/strong>.<\/p>\n<hr data-start=\"747\" data-end=\"750\" \/>\n<h3 data-start=\"752\" data-end=\"798\">Al\u00edquotas reduzidas para servi\u00e7os de sa\u00fade<\/h3>\n<p data-start=\"800\" data-end=\"1024\">Os servi\u00e7os prestados por <strong data-start=\"826\" data-end=\"861\">psic\u00f3logos, dentistas e m\u00e9dicos<\/strong> foram classificados como <strong data-start=\"887\" data-end=\"901\">essenciais<\/strong> e se enquadram em <strong data-start=\"920\" data-end=\"954\">c\u00f3digos cClassTrib espec\u00edficos<\/strong> que garantem <strong data-start=\"968\" data-end=\"1007\">redu\u00e7\u00e3o significativa das al\u00edquotas<\/strong> do IBS e da CBS:<\/p>\n<ul data-start=\"1026\" data-end=\"1304\">\n<li data-start=\"1026\" data-end=\"1304\">\n<p data-start=\"1028\" data-end=\"1127\"><strong data-start=\"1028\" data-end=\"1056\">C\u00f3digo cClassTrib 620002<\/strong>: Aplic\u00e1vel a servi\u00e7os de sa\u00fade como consultas m\u00e9dicas e odontol\u00f3gicas.<\/p>\n<ul data-start=\"1130\" data-end=\"1304\">\n<li data-start=\"1130\" data-end=\"1169\">\n<p data-start=\"1132\" data-end=\"1169\">Redu\u00e7\u00e3o de <strong data-start=\"1143\" data-end=\"1169\">60% na al\u00edquota do IBS<\/strong><\/p>\n<\/li>\n<li data-start=\"1172\" data-end=\"1211\">\n<p data-start=\"1174\" data-end=\"1211\">Redu\u00e7\u00e3o de <strong data-start=\"1185\" data-end=\"1211\">60% na al\u00edquota da CBS<\/strong><\/p>\n<\/li>\n<li data-start=\"1214\" data-end=\"1304\">\n<p data-start=\"1216\" data-end=\"1304\">Dispositivo legal: LCP 214\/2025, Art. 62, inciso II<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"1306\" data-end=\"1492\">Essa redu\u00e7\u00e3o torna a carga tribut\u00e1ria mais leve do que a al\u00edquota cheia (estimada em 26,5% somando IBS + CBS). Considerando a redu\u00e7\u00e3o de 60%, a carga efetiva cai para cerca de <strong data-start=\"1482\" data-end=\"1491\">10,6%<\/strong>.<\/p>\n<hr data-start=\"1494\" data-end=\"1497\" \/>\n<h3 data-start=\"1499\" data-end=\"1536\">Profissionais no Simples Nacional<\/h3>\n<p data-start=\"1538\" data-end=\"1819\">Quem j\u00e1 \u00e9 optante do <strong data-start=\"1559\" data-end=\"1579\">Simples Nacional<\/strong> poder\u00e1 continuar nesse regime at\u00e9 que as regras sejam unificadas. No entanto, para esses profissionais, a carga tribut\u00e1ria real muitas vezes \u00e9 maior do que a prometida no Simples, devido \u00e0 <strong data-start=\"1769\" data-end=\"1818\">tributa\u00e7\u00e3o cumulativa e sem direito a cr\u00e9dito<\/strong>.<\/p>\n<p data-start=\"1821\" data-end=\"1932\">A nova sistem\u00e1tica oferece <strong data-start=\"1848\" data-end=\"1890\">n\u00e3o cumulatividade e cr\u00e9dito presumido<\/strong>, o que pode ser mais vantajoso para quem:<\/p>\n<ul data-start=\"1933\" data-end=\"2011\">\n<li data-start=\"1933\" data-end=\"1950\">\n<p data-start=\"1935\" data-end=\"1950\">Compra insumos;<\/p>\n<\/li>\n<li data-start=\"1951\" data-end=\"1984\">\n<p data-start=\"1953\" data-end=\"1984\">Aluga cl\u00ednicas ou consult\u00f3rios;<\/p>\n<\/li>\n<li data-start=\"1985\" data-end=\"2011\">\n<p data-start=\"1987\" data-end=\"2011\">Investe em equipamentos.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2013\" data-end=\"2016\" \/>\n<h3 data-start=\"2018\" data-end=\"2051\">Atendimento a planos de sa\u00fade<\/h3>\n<p data-start=\"2053\" data-end=\"2318\">Os prestadores que atuam para operadoras ou cl\u00ednicas que n\u00e3o s\u00e3o optantes por regimes simplificados permitir\u00e3o que essas empresas <strong data-start=\"2183\" data-end=\"2206\">aproveitem cr\u00e9ditos<\/strong> da CBS e IBS, o que pode aumentar a competitividade do profissional aut\u00f4nomo frente a cl\u00ednicas de grande porte.<\/p>\n<hr data-start=\"2320\" data-end=\"2323\" \/>\n<h3 data-start=\"2325\" data-end=\"2348\">Cuidados e exce\u00e7\u00f5es<\/h3>\n<ul data-start=\"2350\" data-end=\"2593\">\n<li data-start=\"2350\" data-end=\"2458\">\n<p data-start=\"2352\" data-end=\"2458\">Servi\u00e7os est\u00e9ticos ou n\u00e3o essenciais n\u00e3o t\u00eam direito \u00e0 mesma redu\u00e7\u00e3o e podem ser tributados integralmente.<\/p>\n<\/li>\n<li data-start=\"2459\" data-end=\"2593\">\n<p data-start=\"2461\" data-end=\"2593\">Profissionais que n\u00e3o classificarem corretamente seus servi\u00e7os na emiss\u00e3o da NF-e ou NFS-e correm risco de <strong data-start=\"2568\" data-end=\"2592\">tributa\u00e7\u00e3o incorreta<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2595\" data-end=\"2598\" \/>\n<h2 data-start=\"2600\" data-end=\"2645\">Conclus\u00e3o: Vantagem real depende do perfil<\/h2>\n<p data-start=\"2647\" data-end=\"2932\">A nova tributa\u00e7\u00e3o tende a ser <strong data-start=\"2677\" data-end=\"2706\">mais justa e transparente<\/strong> para psic\u00f3logos, dentistas e m\u00e9dicos, especialmente aut\u00f4nomos ou pequenos empreendedores. A <strong data-start=\"2799\" data-end=\"2820\">al\u00edquota reduzida<\/strong>, somada ao <strong data-start=\"2832\" data-end=\"2854\">direito a cr\u00e9ditos<\/strong>, pode representar <strong data-start=\"2873\" data-end=\"2904\">redu\u00e7\u00e3o na carga tribut\u00e1ria<\/strong> em rela\u00e7\u00e3o ao modelo atual.<\/p>\n<p data-start=\"2934\" data-end=\"3071\">No entanto, a <strong data-start=\"2948\" data-end=\"2984\">correta classifica\u00e7\u00e3o do servi\u00e7o<\/strong>, a <strong data-start=\"2988\" data-end=\"3011\">estrutura de custos<\/strong> e o <strong data-start=\"3016\" data-end=\"3037\">modelo de neg\u00f3cio<\/strong> devem ser analisados caso a caso.<\/p>\n<p data-start=\"3078\" data-end=\"3102\">Leia:\u00a0\u00a0<a href=\"https:\/\/www.arkaonline.com.br\/blog\/servicos-de-saude-e-a-nova-cbs-quais-os-impactos\/\" rel=\"bookmark\">Servi\u00e7os de sa\u00fade e a nova CBS: quais os impactos?<\/a><\/p>\n<p data-start=\"3310\" data-end=\"3363\">\n","protected":false},"excerpt":{"rendered":"<p>Nova tributa\u00e7\u00e3o de psic\u00f3logos, dentistas e m\u00e9dicos com a Reforma Tribut\u00e1ria: entenda se a mudan\u00e7a \u00e9 vantajosa e o que muda na pr\u00e1tica.<\/p>\n","protected":false},"author":8,"featured_media":9960361594,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5231],"tags":[],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960361593","post","type-post","status-publish","format-standard","has-post-thumbnail","category-reforma-tributaria"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361593","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/comments?post=9960361593"}],"version-history":[{"count":1,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361593\/revisions"}],"predecessor-version":[{"id":9960361595,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361593\/revisions\/9960361595"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960361594"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960361593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960361593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960361593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}