DEDUCTION OF MEDICAL EXPENSES WITH ASSISTED REPRODUCTION OF THE TAX BASE OF INCOME TAX: A BRIEF ANALYSYS OF THE (IN)SUFFICIENCY OF ARTICLE 94, § 15, OF RFB NORMATIVE INSTRUCTION N. 1.500, OF OCTOBER 29, 2014

Abstract

Assisted human reproduction technologies allow many people to overcome infertility in a biological sense. Access to these medical techniques is recognized, both by the Supremo Tribunal Federal and by the InterAmerican Court of Human Rights as a fundamental right which States are responsible to protect and promote. The cost of these techniques, however, is high and the Sistema Único de Saúde does not have the necessary means to guarantee full care to all who need them. The recognition of the deductibility of medical expenses with assisted reproduction techniques of the income tax constitutes a way of promoting the right of free family planning and for that reason article 94, § 15, of Normative Instruction RFB n. 1.500, of October 29, 2014 is insufficient to make the deduction rule conform to the constitutional concept of income.