{"id":733,"date":"2024-03-11T10:20:08","date_gmt":"2024-03-11T10:20:08","guid":{"rendered":"https:\/\/ss-financial.com\/?p=733"},"modified":"2024-08-14T10:49:34","modified_gmt":"2024-08-14T10:49:34","slug":"sifide-candidaturas-aos-incentivos-fiscais-a-id-para-o-ano-fiscal-de-2023","status":"publish","type":"post","link":"https:\/\/ss-financial.com\/en\/sifide-candidaturas-aos-incentivos-fiscais-a-id-para-o-ano-fiscal-de-2023\/","title":{"rendered":"SIFIDE \u2013 APPLICATIONS FOR R&amp;D TAX INCENTIVES FOR THE FISCAL YEAR 2023"},"content":{"rendered":"<p>Applications for the Tax Incentive System for Business Research &amp; Development (SIFIDE) are open until May 31, 2024 and are aimed at companies with R&amp;D activities, so that they can recover part of their investment through tax credits.<\/p>\n<p>SIFIDE aims to increase the competitiveness of companies by supporting their R&amp;D efforts, by deducting a percentage of their expenses from the IRC tax.<\/p>\n<p>This incentive covers: research expenses, such as those incurred by the IRC taxpayer with a view to acquiring new scientific or technical knowledge; and development expenses, such as those incurred by the IRC taxpayer through the exploitation of the results of research work, or other scientific or technical knowledge, with a view to discovering or substantially improving raw materials, products, services or manufacturing processes.<\/p>\n<p>SIFIDE provides for a base rate for tax deductions on taxable profits of 32.5% of R&amp;D expenses. In addition, an incremental rate of 50% is applied to the increase in this expense in relation to the average of the previous two years, up to a limit of 1.5 million euros.<\/p>\n<p>In practical terms, this support could mean recovering up to 82.5% of investment in R&amp;D.<\/p>\n<p>Who can apply:<\/p>\n<ul>\n<li>All IRC taxpayers who primarily carry out an activity of an agricultural, industrial, commercial or service nature may apply for this support system provided that they cumulatively meet two conditions: the taxable profit is not determined by indirect methods and that they are not indebted to the Tax Authority and Social Security.<\/li>\n<\/ul>\n<p>The R&amp;D activities covered by SIFIDE are:<\/p>\n<ul>\n<li>Research expenses: those incurred by the IRC taxpayer with a view to acquiring new scientific or technical knowledge;<\/li>\n<li>This incentive covers: research expenses, such as those incurred by the IRC taxpayer with a view to acquiring new scientific or technical knowledge; and development expenses, such as those incurred by the IRC taxpayer through the exploitation of the results of research work, or other scientific or technical knowledge, with a view to discovering or substantially improving raw materials, products, services or manufacturing processes.<\/li>\n<\/ul>\n<p>Eligible expenses:<\/p>\n<ul>\n<li>Expenses with personnel directly involved in R&amp;D tasks (If PhD, 120% is considered)<\/li>\n<li>Operating expenses (up to 55% of personnel expenses)<\/li>\n<li>Acquisitions of tangible fixed assets<\/li>\n<li>Participation in the capital of I&amp;D institutions and contributions to Investment Funds<\/li>\n<li>Cost of registering, acquiring and maintaining patents<\/li>\n<li>I&amp;D audit expenses<\/li>\n<li>Participation of staff in the management of I&amp;D institutions<\/li>\n<li>Contracting of I&amp;D activities with public entities (or with status) or with suitable entities recognized by ANI<\/li>\n<li>Expenses for demonstration actions<\/li>\n<li>Expenses relating to R&amp;D activities associated with eco-design product projects are considered at 110%.<\/li>\n<\/ul>\n<p>For further information, you can\u00a0<a href=\"https:\/\/ss-financial.com\/en\/form\/\"><strong>contact us<\/strong><\/a>\u00a0or see here:<\/p>\n<p><strong><a href=\"https:\/\/sifide.ani.pt\/\">SIFIDE<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>As candidaturas ao Sistema de Incentivos Fiscais \u00e0 Investiga\u00e7\u00e3o &amp; Desenvolvimento Empresarial (SIFIDE) est\u00e3o abertas at\u00e9 31 de maio de 2024 e\u00a0destinam-se a empresas com atividades em I&amp;D, para que possam recuperar parte do seu investimento atrav\u00e9s de cr\u00e9dito fiscal. O SIFIDE visa aumentar a competitividade das empresas apoiando o seu esfor\u00e7o em I&amp;D, atrav\u00e9s [&hellip;]<\/p>","protected":false},"author":3,"featured_media":768,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"acf":[],"_links":{"self":[{"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/posts\/733","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/comments?post=733"}],"version-history":[{"count":1,"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/posts\/733\/revisions"}],"predecessor-version":[{"id":734,"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/posts\/733\/revisions\/734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/media\/768"}],"wp:attachment":[{"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/media?parent=733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/categories?post=733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ss-financial.com\/en\/wp-json\/wp\/v2\/tags?post=733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}