SIFIDE is the System of Tax Incentives in Business Research and Development, a tax instrument that aims to increase the competitiveness of companies by supporting their efforts in Research & Development (R&D) activities.
This type of investment can be made in two ways:
- direct investments in R&D in your company;
- subscription of Participation Units in investment funds recognized by ANI (National Innovation Agency).
Thus, companies that do not carry out R&D activities internally can invest in R&D through accredited Investment Funds and benefit from a corporate income tax incentive that, until 31 December 2023, can amount to 82.5% of the amount invested.
As of 2024, the corporate income tax deduction will have a maximum of 32.5%.
How can Moneris help?
In the Corporate Finance area of Moneris, we have a team dedicated to tax incentives, which provides you with specialized support in identifying and accessing the investment support tax measures available to your company.
In the context of SIFIDE, companies can benefit from a deduction of up to 82.5% of internal expenses with R&D or investments made in R&D funds.
Investments made until December 31, 2023 guarantee the benefit in this fiscal year, and as of 2024, the tax incentive will increase from 82.5% to 32.5%.
If you have already calculated your tax base, take advantage of this investment and tax optimization opportunity. At Moneris we can present you with some solutions and all the support you need to make an informed decision.
Talk to your Moneris manager or contact us at incentivos@moneris.pt