In a judgment issued at the end of February, the Federal Supreme Court (STF), reviewing the thesis signed in 2016, decided to exclude the Tax on Services of Any Nature (ISSQN) from health insurance, maintaining it, however, for the activities practiced by the operators of healthcare plans, on the grounds of the existence of a constitutional provision.
There was a divergent opinion on the part of Justice Marco Aurélio in the sense that “the levy is not due, because the operators do not actually offer a service, they only offer an assurance that, if and when the medical service is necessary, it will be provided by the network accredited by the operator, or the user will be reimbursed.
The position of the justice was unique and isolated, the majority of the magistrates voting for the partial validity of Special Appeal no. 651.703, leading case of the subject matter, to review the thesis, removing the expression “health insurance”, and defining the following, and new, understanding: “The operators of healthcare plans offer a service subject to the Tax on Services of Any Nature provided for in article 156, paragraph III of the Federal Constitution”.
Given the new position – still pending official publication and analysis of possible appeal – health insurance will be excluded from the hypotheses of incidence of municipal tax, which may reduce the costs of the operations carried out by the insurer and consequently the insurance price passed on to the consumers.