SIFIDE (Business R&D Tax Incentive System)

The SIFIDE II allows companies to obtain a tax benefit in corporate income tax, proportional to the investment spent
on research and development (in terms of processes, products and organizational) that can show, to the extent
that they have not been reimbursed state financial loss.

Legal framework
Law No. 55-A/2010 of December 31, Decree-Law No. 82/2013 of 17 June
and Law No. 83-C/2013 of 31 December.

How we work?

  • Step 1: Technical Audit and feasibility analysis.

  • Step 2: Preparation and submission of the application.

  • Step 3: Follow up until approval.

Examples of eligible expenses with SIFIDE:

  • Acquisition of fixed assets (except buildings and land) related to R&D activity.

  • Expenses with personnel involved in the R&D activity.

  • Operating Expenses, up to a maximum of 55% of the costs of personnel involved in R&D tasks.

  • Acquisition and maintenance Expenses of patents that are predominantly intended for the development of R&D activities (only for micro, small and medium enterprises).

  • R&D audits Expenses.

  • Participation in the capital of R&D institutions and contributions to public or private investment funds intended to finance mainly R&D companies.

Do you want more information?

Talk to us »
TOP