{"id":9960361600,"date":"2025-10-27T07:23:33","date_gmt":"2025-10-27T10:23:33","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=9960361600"},"modified":"2025-10-27T07:23:33","modified_gmt":"2025-10-27T10:23:33","slug":"imposto-sobre-consultas-medicas-e-terapias-o-que-mudou","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/imposto-sobre-consultas-medicas-e-terapias-o-que-mudou\/","title":{"rendered":"Imposto sobre consultas m\u00e9dicas e terapias: o que mudou?"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 2 minutos<\/small><\/p> <p data-start=\"0\" data-end=\"271\">Com a Reforma Tribut\u00e1ria introduzida pela EC 132\/2023 e regulamentada pela LCP 214\/2025, as <strong data-start=\"92\" data-end=\"124\">consultas m\u00e9dicas e terapias<\/strong> passam a ter um novo tratamento tribut\u00e1rio no \u00e2mbito do <strong data-start=\"181\" data-end=\"220\">Imposto sobre Bens e Servi\u00e7os (IBS)<\/strong> e da <strong data-start=\"226\" data-end=\"270\">Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os (CBS)<\/strong>.<\/p>\n<h3 data-start=\"273\" data-end=\"319\">Tributa\u00e7\u00e3o de consultas m\u00e9dicas e terapias<\/h3>\n<p data-start=\"321\" data-end=\"479\">Segundo a Tabela de Classifica\u00e7\u00e3o Tribut\u00e1ria do IBS e da CBS (cClassTrib), os servi\u00e7os de sa\u00fade foram contemplados com <strong data-start=\"440\" data-end=\"461\">al\u00edquota reduzida<\/strong>. Especificamente:<\/p>\n<ul data-start=\"481\" data-end=\"785\">\n<li data-start=\"481\" data-end=\"625\">\n<p data-start=\"483\" data-end=\"625\"><strong data-start=\"483\" data-end=\"580\">Consultas m\u00e9dicas, servi\u00e7os de psicologia, fisioterapia, terapia ocupacional e fonoaudiologia<\/strong> est\u00e3o classificados sob o c\u00f3digo <strong data-start=\"614\" data-end=\"624\">620001<\/strong>.<\/p>\n<\/li>\n<li data-start=\"626\" data-end=\"785\">\n<p data-start=\"628\" data-end=\"785\">Este c\u00f3digo est\u00e1 relacionado ao dispositivo <strong data-start=\"672\" data-end=\"723\">art. 19, inciso III, al\u00ednea \u201ca\u201d da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" rel=\"nofollow noopener\" target=\"_blank\">LCP 214\/2025<\/a><\/strong>, que trata das redu\u00e7\u00f5es de al\u00edquota para servi\u00e7os essenciais.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"787\" data-end=\"810\">Al\u00edquotas Reduzidas<\/h3>\n<ul data-start=\"812\" data-end=\"1120\">\n<li data-start=\"812\" data-end=\"970\">\n<p data-start=\"814\" data-end=\"970\">De acordo com os dados dispon\u00edveis, o c\u00f3digo <strong data-start=\"859\" data-end=\"869\">620001<\/strong> confere uma <strong data-start=\"882\" data-end=\"900\">redu\u00e7\u00e3o de 60%<\/strong> sobre a al\u00edquota-padr\u00e3o do IBS e da CBS para esses servi\u00e7os de sa\u00fade.<\/p>\n<\/li>\n<li data-start=\"971\" data-end=\"1120\">\n<p data-start=\"973\" data-end=\"1120\">Isso significa que, se a al\u00edquota padr\u00e3o conjunta for de 26,5%, os servi\u00e7os listados pagar\u00e3o apenas cerca de <strong data-start=\"1082\" data-end=\"1091\">10,6%<\/strong> sobre o valor das opera\u00e7\u00f5es.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1122\" data-end=\"1147\">Isen\u00e7\u00e3o ou Imunidade?<\/h3>\n<p data-start=\"1149\" data-end=\"1422\">N\u00e3o houve <strong data-start=\"1159\" data-end=\"1176\">isen\u00e7\u00e3o total<\/strong> nem <strong data-start=\"1181\" data-end=\"1209\">imunidade constitucional<\/strong> para consultas m\u00e9dicas ou terapias. A reforma buscou <strong data-start=\"1263\" data-end=\"1293\">atenuar a carga tribut\u00e1ria<\/strong> sobre o setor de sa\u00fade por meio da <strong data-start=\"1329\" data-end=\"1367\">redu\u00e7\u00e3o proporcional das al\u00edquotas<\/strong>, mas <strong data-start=\"1373\" data-end=\"1398\">mantendo a incid\u00eancia<\/strong> dos tributos IBS e CBS.<\/p>\n<h3 data-start=\"1424\" data-end=\"1443\">Impacto pr\u00e1tico<\/h3>\n<p data-start=\"1445\" data-end=\"1484\">Para profissionais da sa\u00fade e cl\u00ednicas:<\/p>\n<ul data-start=\"1485\" data-end=\"1759\">\n<li data-start=\"1485\" data-end=\"1643\">\n<p data-start=\"1487\" data-end=\"1643\">Ser\u00e1 necess\u00e1rio <strong data-start=\"1503\" data-end=\"1556\">informar corretamente o c\u00f3digo cClassTrib e o CST<\/strong> nas notas fiscais eletr\u00f4nicas (NF-e ou NFS-e), como exige o layout da nova legisla\u00e7\u00e3o;<\/p>\n<\/li>\n<li data-start=\"1644\" data-end=\"1759\">\n<p data-start=\"1646\" data-end=\"1759\">O correto enquadramento garante a <strong data-start=\"1680\" data-end=\"1714\">aplica\u00e7\u00e3o da al\u00edquota reduzida<\/strong> e evita autua\u00e7\u00f5es por erro de classifica\u00e7\u00e3o.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1761\" data-end=\"1780\">Para contribuintes:<\/p>\n<ul data-start=\"1781\" data-end=\"2007\">\n<li data-start=\"1781\" data-end=\"1889\">\n<p data-start=\"1783\" data-end=\"1889\">Haver\u00e1 um <strong data-start=\"1793\" data-end=\"1824\">impacto moderado nos pre\u00e7os<\/strong>, dependendo da pol\u00edtica de repasse de cada prestador de servi\u00e7o;<\/p>\n<\/li>\n<li data-start=\"1890\" data-end=\"2007\">\n<p data-start=\"1892\" data-end=\"2007\">A medida busca <strong data-start=\"1907\" data-end=\"1955\">evitar aumento excessivo de custos com sa\u00fade<\/strong>, mantendo uma tributa\u00e7\u00e3o mais justa e proporcional.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2009\" data-end=\"2012\" \/>\n<h3 data-start=\"2014\" data-end=\"2027\">Conclus\u00e3o<\/h3>\n<p data-start=\"2029\" data-end=\"2480\">A reforma tribut\u00e1ria trouxe uma importante <strong data-start=\"2072\" data-end=\"2094\">mudan\u00e7a estrutural<\/strong> na forma de tributar os servi\u00e7os de sa\u00fade, incluindo consultas e terapias. Ainda que n\u00e3o estejam isentos, esses servi\u00e7os passam a contar com <strong data-start=\"2236\" data-end=\"2259\">al\u00edquotas reduzidas<\/strong>, refletindo seu car\u00e1ter essencial. \u00c9 fundamental que os profissionais e empresas do setor adotem corretamente os c\u00f3digos tribut\u00e1rios previstos para assegurar a conformidade fiscal e o benef\u00edcio legal da redu\u00e7\u00e3o de carga.<\/p>\n<p data-start=\"2487\" data-end=\"2643\">Leia:\u00a0<a href=\"https:\/\/www.arkaonline.com.br\/blog\/lcp-214-2025-como-ficam-os-planos-de-saude-e-as-entidades-de-autogestao-na-reforma-tributaria\/\" rel=\"bookmark\">LCP 214\/2025: Como ficam os planos de sa\u00fade e as entidades de autogest\u00e3o na Reforma Tribut\u00e1ria?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Saiba como consultas m\u00e9dicas e terapias ser\u00e3o tributadas com al\u00edquotas reduzidas ap\u00f3s a reforma tribut\u00e1ria (EC 132\/2023 e LCP 214\/2025).<\/p>\n","protected":false},"author":8,"featured_media":9960361603,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5231],"tags":[5233,5232,1482,5484],"class_list":["entry","author-arka-online-blog","has-excerpt","post-9960361600","post","type-post","status-publish","format-standard","has-post-thumbnail","category-reforma-tributaria","tag-cbs","tag-ibs","tag-reforma-tributaria","tag-servicos-de-saude"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361600","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=9960361600"}],"version-history":[{"count":2,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361600\/revisions"}],"predecessor-version":[{"id":9960361608,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/9960361600\/revisions\/9960361608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/9960361603"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=9960361600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=9960361600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=9960361600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}