Tax incentives to support business research and development.
The SIFIDE II incentive is a system of tax incentives that seeks to support Portuguese companies in business research.
This subsystem of tax incentives is based on Law No. 55-A/2010 of 31 December approved the SIFIDE II to be in force in the tax periods from 2011 to 2015.
SIFIDE II Tax Incentive - Recipients
- Taxpayers of IRC
- Residents of Portuguese territory, or non-residents with a permanent establishment in Portugal
- Main activity of agricultural, industrial and services nature
- Regularized status with Social Security and tax administration
What are the eligible expenses?
- Acquisitions of fixed assets (hardware and software) with the exception of buildings and land, provided that new ones are created or acquired and allocated directly to the performance of research and development activities;
- Expenses with personnel directly related to research and development;
- Expenses with the participation of directors and staff in the management of research and development institutions;
- Operational operating expenses, with personnel directly involved in research and development tasks;
- Expenses for contracting research and development activities (with public entities or beneficiaries of public status);
- Patent registration and maintenance costs.
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