Dedução de Despesas Médicas com Reprodução Assistida da Base de Cálculo do Imposto sobre a Renda das Pessoas Físicas: Breve Análise da (In)suficiência do art. 94, § 15, da Instrução Normativa RFB n. 1.500, de 29 de Outubro de 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 Unico de Saude 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.