Inova Simples aplicado ao modelo de remuneração da universidade pública por incubação de startups: um exame da Universidade Federal de Minas Gerais

Abstract

The paper considers how effective the Inova Simples, instituted by Complementary Law n. 167 of April 24, 2019, consists of different tax treatment and a support mechanism for the incubation of startups by a public university. It conducted an analysis of the arguments used by the Brazilian Federal Revenue Service to prevent startups on incubation process from opting for the tax regime corresponding to Simples Nacional due to the fact that their members have granted usufruct rights of ownership units (“quotas”) to the incubating public university. Additionally, it was presented a descriptive analysis of the outlines of Inova Simples and the conformation of the startup incubation by a public university paid via usufruct of ownership units. It was concluded that the Inova Simples legal regime expressly forbids startups to opt for Simples Nacional, does not provide a different tax treatment to startups incubated by public entities, nor does it resolve the incongruous interpretation of the Brazilian Federal Revenue Service that equates the usufruct of ownership units with membership interest, preventing these startups from using the Simples Nacional. In order to offer a relevant tax benefit so that the entrepreneur can dedicate to developing innovative companies, it is suggested that the Management Committee of Simples Nacional adjust the regulation of Inova Simples to allow the exclusion of taxes for a determined period on the experimental sales of innovative products and services.