Family, Gender and Taxation

Inappropriate Restrictions on the Deductibility of Expenses for Assisted Human Reproduction Procedures via in Vitro Fertilization from the Individual Income Tax Base

Abstract

This paper examines the tax implications of deductible expenses for in vitro fertilization (IVF) procedures within Brazil’s Individual Income Tax (IRPF). Stemming from the author’s personal experience with the Federal Revenue, it challenges the existing restrictions imposed by Consultation Solution No. 140/2015 Cosit on such deductions. Through an analysis of current legislation, and administrative and judicial precedents, the paper advocates for a more equitable and contemporary approach that aligns with the principles of gender equality and family protection enshrined in the Federal Constitution. The case is illustrative, serving only to demonstrate the need for tax regulation to evolve in response to the country’s changing family and gender realities.