{"id":41290,"date":"2025-11-24T11:09:00","date_gmt":"2025-11-24T14:09:00","guid":{"rendered":"https:\/\/www.plbrasil.com.br\/?p=41290"},"modified":"2025-11-21T14:35:45","modified_gmt":"2025-11-21T17:35:45","slug":"d-sup","status":"publish","type":"post","link":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/","title":{"rendered":"ISS in the Municipality of S\u00e3o Paulo: tax benefits for single-profession companies"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:80px;--awb-padding-left:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>The municipal law 17.719\/21 brought important changes to the classification of so-called <strong>single-profession companies (SUP)<\/strong>, defined as those where the professionals (partners, employees or not) are qualified to exercise the same activity and provide services personally, on behalf of the company, assuming personal responsibility, in accordance with specific legislation. The most common examples are those dedicated to law, auditing, and accounting.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><p>This tax benefit ensures, in the case of properly qualified companies, a different criterion in determining the calculation basis for the ISS (fixed amounts per qualified professional), which means, in some situations, a saving of 95% in the payment of tax. On the other hand, the company is required to submit the <a style=\"color: var(--awb-custom_color_1);\" href=\"https:\/\/dsup.prefeitura.sp.gov.br\/\" target=\"_blank\" rel=\"noopener noreferrer\">Tax Substitution, Exemption, and Immunity Statement (D-SUP)<\/a>, established by the Normative Instruction of the Municipal Finance and Economic Development Secretariat \u2013 SF\/SUREM No. 13 of September 18, 2015.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:80px;--awb-padding-left:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:#862259;--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:21px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">What is D-SUP and what is the delivery time?<\/h2><\/div><div class=\"fusion-text fusion-text-3\"><p>D-SUP is an additional obligation created by the Municipality of S\u00e3o Paulo for companies that benefit from tax benefits, such as exemptions, immunities, or tax reductions. The main objective is to ensure transparency and control in the use of these benefits, ensuring that they are utilized within legal limits and in a regularized manner. This is, therefore, an obligation intrinsic to the benefit received which, if not fulfilled, may result in the loss of the tax benefit and\/or the application of penalties.<\/p>\n<\/div><div class=\"fusion-text fusion-text-4\"><p>The D-SUP is delivered annually and is linked to the fiscal year. For the 2025 fiscal year, the delivery deadline started on <strong>September<\/strong> <b>1 and runs until December 30, 2025<\/b>.<\/p>\n<\/div><div class=\"fusion-text fusion-text-5\"><p>However, it is essential that companies pay attention to the specific dates published by the Municipality of S\u00e3o Paulo, which may vary depending on the year. The D-SUP is submitted electronically, through a specific system made available by the Municipality.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:80px;--awb-padding-left:80px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-6\"><h2 style=\"color: var(--awb-color6); font-size: 1.2em; font-family: Museo-500;\" data-fusion-font=\"true\">Factors that prevent classification<\/h2>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7\"><p>The classification of a single-profession company under the <a style=\"color: var(--awb-custom_color_1);\" href=\"https:\/\/capital.sp.gov.br\/web\/fazenda\/w\/servicos\/iss\/30856\" target=\"_blank\" rel=\"noopener noreferrer\">D-SUP (Electronic Declaration of Single-Profession Companies)<\/a> can be prevented by several factors, including:<\/p>\n<\/div><div class=\"fusion-text fusion-text-8\"><ol>\n<li>Corporate Structure: If the company has a legal entity as a partner or is a partner of another company, it cannot be classified as a single-profession company.<\/li>\n<li>Diversity of Activities: The company must exclusively carry out the activity for which the partners are professionally qualified. Any other activity may prevent classification.<\/li>\n<li>Services Outsourcing: The outsourcing of services related to the company&#8217;s main activity is also an impediment.<\/li>\n<li>Business Structure: The company cannot be characterized as a business corporation, meaning there should be no organization of production factors that define an organized economic activity.<\/li>\n<li>Tax Liability: Partners must assume personal responsibility for the provision of services as required by specific legislation.<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:80px;--awb-padding-left:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-9\"><p>These are some of the main factors that can prevent the classification of a single-profession company under the D-SUP.<\/p>\n<\/div><div class=\"fusion-text fusion-text-10\"><p>It is important to highlight that monitoring of compliance with requirements is rigorous and continuous. Thus, at any time, if any of the prohibitive factors are identified, the company will be reclassified, resulting in a significant financial impact due to the amounts owed in terms of ISS (Service Tax). For example, it is enough for a firm to provide or simply offer services defined under a CNAE (National Classification of Economic Activities) different from the one used for classification. Similarly, failure to submit the D-SUP will result in reclassification, with an ISS rate ranging from 2% to 5% applied to the gross revenue, depending on the municipality. The process to request a reclassification in the following fiscal year can be quite complicated.<\/p>\n<\/div><div class=\"fusion-text fusion-text-11\"><p>The correct submission of the D-SUP ensures that single-profession companies can continue to benefit from the special conditions for ISS collection. It is important, therefore, that companies remain vigilant, submitting the declaration on time and meeting the other requirements set by the legislation.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container fusion-parallax-none hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:right center;--awb-background-position-small:center bottom;--awb-background-repeat-small:no-repeat;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-padding-right:0px;--awb-padding-bottom:30px;--awb-padding-left:0px;--awb-padding-bottom-small:392px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-background-color:#862259;--awb-background-color-small:#862259;--awb-background-image:url(&quot;https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2024\/12\/banner_d_sup.png&quot;);--awb-background-image-small:url(&#039;https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2024\/12\/banner_d_sup_mobile-1.png&#039;);--awb-background-size:contain;--awb-background-size-small:contain;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:60px;--awb-padding-right-small:60px;--awb-padding-left-small:60px;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:7.872%;--awb-width-medium:50%;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:7.872%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-text fusion-text-12\"><div>\n<p><span style=\"color: #ffffff; font-family: Museo-500;\" data-fusion-font=\"true\"><span data-fusion-font=\"true\"><span data-fusion-font=\"true\"><span data-fusion-font=\"true\"><span data-fusion-font=\"true\"><span data-fusion-font=\"true\"><span data-fusion-font=\"true\"><span data-fusion-font=\"true\"><span style=\"font-family: Museo-700;\" data-fusion-font=\"true\"><a href=\"https:\/\/www.plbrasil.com.br\/en\/accounting\/\"><span style=\"color: #ffffff;\">PLBrasil Accounting<\/span><span style=\"font-family: 'Open Sans'; font-weight: bold; color: #ffffff;\" data-fusion-font=\"true\" data-fusion-google-font=\"Open Sans\" data-fusion-google-variant=\"700\" data-fusion-google-subset=\"latin\">&amp;<\/span><span style=\"color: #ffffff;\">Finance<\/span><\/a><\/span> has qualified professionals and trained teams to provide full support for any type of registration required for the establishment and operation of your company, including the analysis for classification as a SUP and the submission of the D-SUP.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ffffff; font-family: Museo-500;\" data-fusion-font=\"true\">For further information please contact us through the channels below:<\/span><\/p>\n<p><span style=\"font-family: Museo-500;\" data-fusion-font=\"true\"><span style=\"color: #ffffff; font-family: Museo-300; font-size: var(--body_typography-font-size); font-style: var(--body_typography-font-style,normal); font-weight: var(--body_typography-font-weight); letter-spacing: var(--body_typography-letter-spacing);\">+55 (11) 3292-5050<\/span><\/span><br \/>\n<span style=\"color: #ffffff; font-family: Museo-500;\"><span style=\"letter-spacing: var(--body_typography-letter-spacing);\"><span style=\"color: #ffffff; font-family: Museo-500;\" data-fusion-font=\"true\"><a style=\"color: #ffffff; font-family: Museo-500;\" href=\"mailto:nn.sp@plbrasil.com.br\" target=\"_blank\" rel=\"noopener noreferrer\" data-fusion-font=\"true\">nn.sp@plbrasil.com.br<\/a><\/span><\/span><\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":45819,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96,117],"tags":[120,866,141,867],"class_list":["post-41290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-bpo-en","tag-bpo-en","tag-dsup","tag-iss-en","tag-sociedades-uniprofissionais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>D-SUP Single-profession companies<\/title>\n<meta name=\"description\" content=\"A lei municipal 17.719\/21 trouxe altera\u00e7\u00f5es importantes no enquadramento das chamadas sociedades uniprofissionais (SUP).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.plbrasil.com.br\/en\/d-sup\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ISS in the Municipality of S\u00e3o Paulo: tax benefits for single-profession companies | Grupo PLBrasil\" \/>\n<meta property=\"og:description\" content=\"A lei municipal 17.719\/21 trouxe altera\u00e7\u00f5es importantes no enquadramento das chamadas sociedades uniprofissionais (SUP).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.plbrasil.com.br\/en\/d-sup\/\" \/>\n<meta property=\"og:site_name\" content=\"Grupo PLBrasil\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/grupoplbrasil\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-24T14:09:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2024\/12\/capa-site-en.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1081\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"adminplbrasil\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"adminplbrasil\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/\"},\"author\":{\"name\":\"adminplbrasil\",\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/#\\\/schema\\\/person\\\/dc942455f85fe2ad1b9eb2ecc0a715ca\"},\"headline\":\"ISS in the Municipality of S\u00e3o Paulo: tax benefits for single-profession companies\",\"datePublished\":\"2025-11-24T14:09:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/\"},\"wordCount\":5074,\"publisher\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.plbrasil.com.br\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/capa-site-en.png\",\"keywords\":[\"BPO\",\"DSUP\",\"ISS\",\"sociedades uniprofissionais\"],\"articleSection\":[\"Articles\",\"BPO\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/\",\"url\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/\",\"name\":\"D-SUP Single-profession companies\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.plbrasil.com.br\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/capa-site-en.png\",\"datePublished\":\"2025-11-24T14:09:00+00:00\",\"description\":\"A lei municipal 17.719\\\/21 trouxe altera\u00e7\u00f5es importantes no enquadramento das chamadas sociedades uniprofissionais (SUP).\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.plbrasil.com.br\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/capa-site-en.png\",\"contentUrl\":\"https:\\\/\\\/www.plbrasil.com.br\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/capa-site-en.png\",\"width\":1080,\"height\":1081,\"caption\":\"The Electronic Declaration for Single-Profession Companies must be submitted by December.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/d-sup\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ISS in the Municipality of S\u00e3o Paulo: tax benefits for single-profession companies\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/\",\"name\":\"Grupo PLBrasil\",\"description\":\"Solu\u00e7\u00f5es eficientes para o seu neg\u00f3cio!\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/#organization\"},\"alternateName\":\"PLBrasil\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/#organization\",\"name\":\"Grupo PLBrasil\",\"url\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.plbrasil.com.br\\\/wp-content\\\/uploads\\\/2020\\\/07\\\/destquehome-1.png\",\"contentUrl\":\"https:\\\/\\\/www.plbrasil.com.br\\\/wp-content\\\/uploads\\\/2020\\\/07\\\/destquehome-1.png\",\"width\":300,\"height\":300,\"caption\":\"Grupo PLBrasil\"},\"image\":{\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/grupoplbrasil\",\"https:\\\/\\\/www.instagram.com\\\/grupoplbrasil\",\"https:\\\/\\\/br.linkedin.com\\\/company\\\/grupoplbrasil\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/grupoplbrasil\"],\"description\":\"Com mais de 18 anos de tradi\u00e7\u00e3o e consolida\u00e7\u00e3o \u00e9tica no mercado, o Grupo PLBrasil est\u00e1 estruturado para atender empresas de todos os segmentos, departamentos jur\u00eddicos e escrit\u00f3rios de advocacia do Pa\u00eds e do exterior, prestando excelentes servi\u00e7os paralegais (constitui\u00e7\u00e3o e regulariza\u00e7\u00e3o das licen\u00e7as e registros de empresas), representa\u00e7\u00e3o legal, endere\u00e7o virtual (societ\u00e1rio e fiscal), registros de capital estrangeiro no Pa\u00eds e brasileiro no exterior, Due Diligence, Contabilidade, Medicina e Seguran\u00e7a, certid\u00f5es, entre outros servi\u00e7os. Al\u00e9m de otimizar e solucionar os tr\u00e2mites dos processos em \u00f3rg\u00e3os p\u00fablicos e privados para que as empresas e seus profissionais se dediquem integralmente \u00e0s suas \u00e1reas estrat\u00e9gicas e aos seus clientes, nossa expertise de trabalho e de equipe \u00e9 din\u00e2mica, intelectual e, consequentemente, mais c\u00e9lere. Em 2017, o Grupo PLBrasil consolidou um marco importante: a expans\u00e3o das suas \u00e1reas de atua\u00e7\u00e3o, incluindo em seu portf\u00f3lio solu\u00e7\u00f5es em tradu\u00e7\u00e3o, Contabilidade e Medicina e Seguran\u00e7a. Nosso primordial objetivo \u00e9 oferecer as melhores solu\u00e7\u00f5es de neg\u00f3cios, com efici\u00eancia e qualidade, \u00e0s empresas e aos investidores e estrangeiros que desejam expandir seus investimentos e ter um back office de qualidade em nosso pa\u00eds.\",\"email\":\"nn.sp@plbrasil.com.br\",\"telephone\":\"+551132925050\",\"legalName\":\"PLBRASIL ASSESSORIA EMPRESARIAL LTDA\",\"foundingDate\":\"2005-07-19\",\"vatID\":\"07.686.575\\\/0001-59\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"51\",\"maxValue\":\"200\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.plbrasil.com.br\\\/en\\\/#\\\/schema\\\/person\\\/dc942455f85fe2ad1b9eb2ecc0a715ca\",\"name\":\"adminplbrasil\",\"sameAs\":[\"https:\\\/\\\/www.plbrasil.com.br\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"D-SUP Single-profession companies","description":"A lei municipal 17.719\/21 trouxe altera\u00e7\u00f5es importantes no enquadramento das chamadas sociedades uniprofissionais (SUP).","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/","og_locale":"en_US","og_type":"article","og_title":"ISS in the Municipality of S\u00e3o Paulo: tax benefits for single-profession companies | Grupo PLBrasil","og_description":"A lei municipal 17.719\/21 trouxe altera\u00e7\u00f5es importantes no enquadramento das chamadas sociedades uniprofissionais (SUP).","og_url":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/","og_site_name":"Grupo PLBrasil","article_publisher":"https:\/\/www.facebook.com\/grupoplbrasil","article_published_time":"2025-11-24T14:09:00+00:00","og_image":[{"width":1080,"height":1081,"url":"https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2024\/12\/capa-site-en.png","type":"image\/png"}],"author":"adminplbrasil","twitter_card":"summary_large_image","twitter_misc":{"Written by":"adminplbrasil","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/#article","isPartOf":{"@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/"},"author":{"name":"adminplbrasil","@id":"https:\/\/www.plbrasil.com.br\/en\/#\/schema\/person\/dc942455f85fe2ad1b9eb2ecc0a715ca"},"headline":"ISS in the Municipality of S\u00e3o Paulo: tax benefits for single-profession companies","datePublished":"2025-11-24T14:09:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/"},"wordCount":5074,"publisher":{"@id":"https:\/\/www.plbrasil.com.br\/en\/#organization"},"image":{"@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/#primaryimage"},"thumbnailUrl":"https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2024\/12\/capa-site-en.png","keywords":["BPO","DSUP","ISS","sociedades uniprofissionais"],"articleSection":["Articles","BPO"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/","url":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/","name":"D-SUP Single-profession companies","isPartOf":{"@id":"https:\/\/www.plbrasil.com.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/#primaryimage"},"image":{"@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/#primaryimage"},"thumbnailUrl":"https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2024\/12\/capa-site-en.png","datePublished":"2025-11-24T14:09:00+00:00","description":"A lei municipal 17.719\/21 trouxe altera\u00e7\u00f5es importantes no enquadramento das chamadas sociedades uniprofissionais (SUP).","breadcrumb":{"@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.plbrasil.com.br\/en\/d-sup\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/#primaryimage","url":"https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2024\/12\/capa-site-en.png","contentUrl":"https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2024\/12\/capa-site-en.png","width":1080,"height":1081,"caption":"The Electronic Declaration for Single-Profession Companies must be submitted by December."},{"@type":"BreadcrumbList","@id":"https:\/\/www.plbrasil.com.br\/en\/d-sup\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.plbrasil.com.br\/en\/"},{"@type":"ListItem","position":2,"name":"ISS in the Municipality of S\u00e3o Paulo: tax benefits for single-profession companies"}]},{"@type":"WebSite","@id":"https:\/\/www.plbrasil.com.br\/en\/#website","url":"https:\/\/www.plbrasil.com.br\/en\/","name":"Grupo PLBrasil","description":"Solu\u00e7\u00f5es eficientes para o seu neg\u00f3cio!","publisher":{"@id":"https:\/\/www.plbrasil.com.br\/en\/#organization"},"alternateName":"PLBrasil","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.plbrasil.com.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.plbrasil.com.br\/en\/#organization","name":"Grupo PLBrasil","url":"https:\/\/www.plbrasil.com.br\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.plbrasil.com.br\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2020\/07\/destquehome-1.png","contentUrl":"https:\/\/www.plbrasil.com.br\/wp-content\/uploads\/2020\/07\/destquehome-1.png","width":300,"height":300,"caption":"Grupo PLBrasil"},"image":{"@id":"https:\/\/www.plbrasil.com.br\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/grupoplbrasil","https:\/\/www.instagram.com\/grupoplbrasil","https:\/\/br.linkedin.com\/company\/grupoplbrasil","https:\/\/www.youtube.com\/channel\/grupoplbrasil"],"description":"Com mais de 18 anos de tradi\u00e7\u00e3o e consolida\u00e7\u00e3o \u00e9tica no mercado, o Grupo PLBrasil est\u00e1 estruturado para atender empresas de todos os segmentos, departamentos jur\u00eddicos e escrit\u00f3rios de advocacia do Pa\u00eds e do exterior, prestando excelentes servi\u00e7os paralegais (constitui\u00e7\u00e3o e regulariza\u00e7\u00e3o das licen\u00e7as e registros de empresas), representa\u00e7\u00e3o legal, endere\u00e7o virtual (societ\u00e1rio e fiscal), registros de capital estrangeiro no Pa\u00eds e brasileiro no exterior, Due Diligence, Contabilidade, Medicina e Seguran\u00e7a, certid\u00f5es, entre outros servi\u00e7os. Al\u00e9m de otimizar e solucionar os tr\u00e2mites dos processos em \u00f3rg\u00e3os p\u00fablicos e privados para que as empresas e seus profissionais se dediquem integralmente \u00e0s suas \u00e1reas estrat\u00e9gicas e aos seus clientes, nossa expertise de trabalho e de equipe \u00e9 din\u00e2mica, intelectual e, consequentemente, mais c\u00e9lere. Em 2017, o Grupo PLBrasil consolidou um marco importante: a expans\u00e3o das suas \u00e1reas de atua\u00e7\u00e3o, incluindo em seu portf\u00f3lio solu\u00e7\u00f5es em tradu\u00e7\u00e3o, Contabilidade e Medicina e Seguran\u00e7a. Nosso primordial objetivo \u00e9 oferecer as melhores solu\u00e7\u00f5es de neg\u00f3cios, com efici\u00eancia e qualidade, \u00e0s empresas e aos investidores e estrangeiros que desejam expandir seus investimentos e ter um back office de qualidade em nosso pa\u00eds.","email":"nn.sp@plbrasil.com.br","telephone":"+551132925050","legalName":"PLBRASIL ASSESSORIA EMPRESARIAL LTDA","foundingDate":"2005-07-19","vatID":"07.686.575\/0001-59","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"51","maxValue":"200"}},{"@type":"Person","@id":"https:\/\/www.plbrasil.com.br\/en\/#\/schema\/person\/dc942455f85fe2ad1b9eb2ecc0a715ca","name":"adminplbrasil","sameAs":["https:\/\/www.plbrasil.com.br"]}]}},"_links":{"self":[{"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/posts\/41290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/comments?post=41290"}],"version-history":[{"count":2,"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/posts\/41290\/revisions"}],"predecessor-version":[{"id":45829,"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/posts\/41290\/revisions\/45829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/media\/45819"}],"wp:attachment":[{"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/media?parent=41290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/categories?post=41290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.plbrasil.com.br\/en\/wp-json\/wp\/v2\/tags?post=41290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}