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.

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