This tax incentive system is based on Law no. 55-A / 2010, later amended by Law 83-C / 2013,
became effective as of 2011 with the introduction of these changes to the legislation that the
make it even more attractive to businesses.
It acts as a stimulus to the participation of the business sector in the global R & D effort, and
has contributed to an effective increase of R & D activity by Portuguese companies.
The objective of this incentive is to support R & D activities related to the creation or
improvement of a product or process, a program or equipment, which are substantially
improved and which do not result solely from the use of the current state of the art.
Recovery of up to 82.5% of the costs incurred with R & D projects for IRC collection deduction.
What are the prerequisites for obtaining tax incentives?
- IRC passive subjects;
- Residents in Portuguese territory, or non-residents with a permanent establishment in
- Main activity of agricultural, industrial and services;
- Situation regularized before the Social Security and Fiscal Administration.
What types of expenses are deductible by category?
- Acquisitions of fixed assets (including hardware and software), except for buildings and land, provided that they are created or acquired in a new state and directly related to the carrying out of R & D activities;
- Operating expenses with staff directly involved in R & D tasks, as well as the participation of managers and staff in the management of R & D institutions;
- Expenses related to the contracting of R & D activities with public entities or beneficiaries of the public utility status;
- Costs with registration and maintenance of patents;
- Among other expenses!
- Free Simulation: Simulation of the tax deduction that the company can benefit;
- Technical Audit and decision support: Identification and selection of eligible projects through a filter that allows validating the innovative character;
- Economic and fiscal analysis: Survey of the expenses subject to the tax benefit to R & D;
- Application: preparation of the technical-economic dossier for submitting the application to SIFIDE with follow-up throughout the entire process;
- Process and capacity building: company guidance on better management control in the use of tax incentives to innovation and training of a group in the company for the best use of these benefits.