Previdenciária – Esclarecida a regra da retenção previdenciária de 11% sobre o valor da prestação de serviços em saúde

Previdenciária – Esclarecida a regra da retenção previdenciária de 11% sobre o valor da prestação de serviços em saúde

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A Coordenação-Geral de Tributação da Receita Federal do Brasil esclareceu que os serviços de saúde referentes ao atendimento médico pré-hospitalar em unidade móvel (UTI móvel), à remoção e ao translado de pacientes em veículos adequados, aos serviços de atendimento domiciliar, também denominados home care e aos de cobertura médica em eventos públicos, como descritos no processo de consulta, não são prestados mediante cessão de mão de obra, pois não se verifica a efetiva disponibilização de trabalhadores da prestadora à contratante, consequentemente, não devem sofrer a retenção de 11% sobre o valor da nota fiscal/fatura da prestação de serviços.

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(Solução de Consulta Cosit nº 114/2016 – DOU 1 de 19.08.2016)

Fonte: Editorial IOB
Data: 19 de agosto de 2016
Acesso: 19 de agosto de 2016

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