The SIFIDE pode ser utilizado por companies that don't carry out R&D activities internally, through the subscription of SIFIDE investment funds. Learn how in this article.
What is SIFIDE?
The SIFIDE is a System of Tax Incentives that encourages companies to invest in research and development (R&D) activities, in order to obtain a deduction from the IRC collection that can amount to 82.5% of the amount invested, valid for 8 years.
In this way, companies can deduct from the IRC collection calculated in the fiscal year, a significant percentage of the investment in R&D, depending on:
- Base rate: 32.5% of expenses incurred in the fiscal year
- Incremental rate: 50% of the increase in expenses incurred in the fiscal year compared to the average of the previous 2 years, up to a limit of € 1,500,000
How do SIFIDE Investment Funds work?
The SIFIDE investment funds were created with the objective of supporting companies that carry out R&D activities, being recognized by the National Innovation Agency (ANI).
Thus, since 2017, this instrument also covers:
- Companies holding equity in R&D institutions
- Companies with contributions to Investment Funds, public or private, intended to finance companies mainly dedicated to R&D
In this way, through the subscription of SIFIDE Funds, companies will be able to benefit from SIFIDE in two ways:
Increase the tax credit, in case they are already beneficiaries of SIFIDE
Benefit from SIFIDE by subscribing to the investment fund
Example: Investment of 100,000€
Investment
Subscription from 100.000 €
Fixed rate
Base rate of 32.5% = 32,500€
Incremental rate
Incremental fee 50% = €50,000
Net investment
Acquisition cost of 17.500€
How to choose a SIFIDE investment fund?
- Know how the investment will be made
- Know the experience of the team
- Find out about the commissions charged
What is the deadline for subscription to SIFIDE funds?
Poderá subscrever os fundos de investimento SIFIDE até 31 December 2023.
