Establishment of companies
Investment in R&D to develop new products/services or new methods and production procedures.
Costs with technical R&D personnel;
Purchase of services to third parties, including technical and scientific support and consulting;
Purchase of technical equipment and instruments;
Costs related to patent registration and purchase.
Deduction from the tax liability (expenditure made between 2014 and 2020);
base rate:32.5% of eligible costs;
Incremental rate: 50% of the increase in the costs made in the covered period, regarding the average of the two previous fiscal years, until the limit of 1.5 million euros.
Contractual tax benefits (SIFIDE II)