CAPÍTULO 03:

Isenção de Imposto de Renda dos Gastos Veterinários (Família Multiespécie)

Abstract

The present chapter aims to discuss the legal and legislative possibility of applying exemption from medical-veterinary expenses in income tax, thus considering them as deductible funds from the calculation base of said tax. This need arises from the exponential increase in spending in this area, with the advancement of veterinary medicine, which accompanies human medicine, however, it clearly does not receive the same state incentive as the latter. This paper proposes the analysis of the norm as an inducer of conduct, as well as the need for its mitigation and adaptation in the logistics of the rigidity of exemptions, through the theses brought, which aim to insert the animal into the dynamics of tax exemption in quaestio, enjoying of the same benefit already granted to human beings, including medical expenses and, finally, the analysis of precedents and the bill that aims to regulate the issue, bringing exemption without the need for judicial intervention.