Hospital Equivalence: How Clinics Can Reduce Up to 70% of Their IRPJ and CSLL
Brazil’s healthcare sector faces a challenging equation: high operating costs, stringent regulatory requirements, and a tax burden that, in many cases, fails to distinguish the nature of the services actually rendered. Clinics that perform highly complex procedures, such as surgeries, diagnostic tests, and specialized treatments end up being taxed in the same way as ordinary […]
RWI in Brazil: A Viable Alternative for Protection in M&A Transactions?
Like chapters of a soap opera, the deal drags on with lengthy parallel discussions between the finalization of due diligence and the negotiation of indemnification provisions in the definitive agreements. Information — at times asymmetric — about the scope of the target’s liabilities and contingencies seems to make it impossible for buyer and seller to […]
Goiás on the global data center map
Goiás on the global data center map Goiás has entered the global race for data centers. With new federal and state measures, the state combines key advantages to attract investment and become a protagonist in Brazil’s digital infrastructure. The growth of artificial intelligence has driven demand for processing and data storage capacity, making data centers […]
EC 136/2025 and Court-Ordered Debt (Precatórios): What changes?
Enacted on September 9, 2025, Constitutional Amendment 136 introduced significant changes to the precatório regime, directly impacting the Federal Government, states, the Federal District, and municipalities. At the federal level, precatórios will no longer be counted within the primary expenditure ceiling starting in 2026, creating fiscal space and, in principle, reducing the risk of payment […]
Personal Income Tax (IRPF) Exemption for individuals with serious illnesses, such as malignant neoplasia (cancer)
The Personal Income Tax (IRPF) exemption is a benefit granted to retirees, pensioners, and inactive military personnel who suffer from serious illnesses, such as malignant neoplasia (cancer). This exemption applies exclusively to retirement, pension, and disability income — including supplementary benefits — but does not extend to income derived from professional activity (wages). The primary […]
The arrival of our partner João Cavalcanti and the expansion of our practice with the creation of the Corporate Law and M&A department
The arrival of our partner João Cavalcanti and the expansion of our practice with the creation of the Corporate Law and M&A department gained prominence in major legal media outlets in Brazil and abroad, including: Latin Lawyer – https://lnkd.in/enpUTx64 Decisor Brasil (Leaders League Brasil) – https://lnkd.in/d9rj9xjx Circle News (Brasil) – https://lnkd.in/dPs7sGyk THE LATIN AMERICAN LAWYER […]
Recognized in the Análise Advocacia 2026 Research
We are thrilled to celebrate the recognition of Alves Castro & Dantas in the Análise Advocacia 2026 Yearbook, the largest and most prestigious legal market research in Brazil. Our partner Anna Castro Dantas was nominated in the Tax Law category in Goiás, reinforcing her technical and strategic expertise in tax advisory, tax planning, and the […]
End of abusive fines? The Supreme Court has set the rules and some companies may benefit immediately
An important decision has been published for those facing tax assessments, especially involving standalone penalties. Brazil’s Supreme Court (STF), in ruling on General Repercussion Theme 487, established criteria to limit the application of standalone fines, setting objective parameters for their calculation. Parameters defined by the STF: A) When the ancillary obligation is related to a […]
Special Regime for Asset Update and Regularization (REARP)
How does this regime affect individuals? The REARP allows individuals to update, to market value, real estate already declared in their Income Tax return and acquired up to December 31, 2024. This update charges an upfront and final tax on the difference between the old value and the updated value, at a rate of 4% […]
