The Office of the National Treasury Attorney-General (PGFN) has launched the “Now We Have Specialists” program, a new tax settlement modality aimed at the fiscal regularization of private and philanthropic hospitals in exchange for the provision of healthcare services to Brazil’s Unified Health System (SUS). The initiative, which will allocate up to BRL 2 billion in financial credits in the Federal Budget for 2026, seeks to reduce the waiting list for specialized care under the SUS while enabling the recovery of tax credits registered in the Union’s active debt portfolio.
Key Aspects of the New Settlement Program
- Program Structure:
The measure consists of a specific tax settlement arrangement allowing hospitals to extinguish tax liabilities using financial credits issued by the Ministry of Health, in exchange for providing medical services (such as consultations and diagnostic exams). - Use of Credits:
The financial credits may be used exclusively to offset federal tax debts, including those registered in active debt, with a discount of up to 70% of the total debt, depending on the recoverability rating of the credit. Full (100%) reductions in interest, fines, and legal charges may also apply. - Adherence Process:
Participation will occur through a simplified procedure on PGFN’s “Regularize” portal, based on existing registration data submitted by eligible institutions. - Target Audience:
Private hospitals and philanthropic entities that:
– Have debts registered in the Union’s active debt portfolio; or
– Intend to apply future credits to offset current federal tax liabilities as of January 2026.
Legal Concerns and Critical Considerations
- Lack of Explicit Provision in the National Tax Code (CTN):
The proposed model resembles a compensation or payment-in-kind mechanism, traditionally limited to real estate assets. The extinguishment of tax liabilities through the provision of services is not expressly regulated under current law. - Regulatory Uncertainty:
The absence of clear rules issued by the Federal Revenue Service or the PGFN creates a risk of future tax assessments, particularly if there is a shift in the legal interpretation regarding the validity of compensation involving credits tied to public service delivery.
The “Now We Have Specialists” program represents a significant opportunity for hospitals burdened by substantial tax liabilities, while also aiming to expand access to specialized healthcare services under the SUS. Nevertheless, participation should be approached with caution due to legal uncertainties surrounding the model and the lack of a robust regulatory framework.
It is strongly recommended that interested parties conduct a thorough legal and financial analysis to assess the viability of participation, and continue to monitor for any legislative or regulatory developments that may enhance legal certainty for the proposed arrangement.