My Health Plan Is Paid From MEI: Can I Deduct Expenses From Income Tax?

Reader query

MEI Professionals can also rely on AD, but must provide DASN-SIMEI

InfoMoney team

May 20, 2023, 12:03 p.m – Updated 15 hours ago

Reader question: My wife relies on my IR and is MEI registered to make healthy food, with a ridiculous monthly range at the moment. She set up a health plan with CNPJ for her, me, and our son. Turns out I’m the one paying for the Medicare plan. How are expenses reported in this case? Can I deduct any amount?

Valder Amorim’s answer *

The answer is yes. These expenses can be deducted as medical expenses on your annual adjustment statement, even if the health plan is set up with its own CNPJ.

According to federal revenue, if a health care plan is contracted for and paid for by MEI as an employee benefit, it cannot be deducted.

However, if the plan is contracted to by the MEI (in this case, his wife), and the owner and dependents are required to make the plan payment (either deducted from salary, or made to the MEI) and his or her spouse has proof that that money is a burden to pay To her, the individual, it is possible to deduct it in her declaration.

Report plan payments on the Advance Payments form, under code 26 – Health Plans in Brazil.

Your expenses with the health plan and your spouse’s expenses must be reported separately, i.e. your expenses must be reported in the “Occupation” tab, and your spouse’s expenses in the “Dependent” field.

It should be remembered that your spouse must file the Simplified Annual Statement of MEI (DASN-SIMEI), regarding information relating to her business activity as a MEI legal entity in the calendar year of 2022.

Delivery is mandatory even if MEI has no income during the year. The application deadline is May 31.

* Valdir Amorim is the coordinator of IOB Tax Consultations.