Incentives Systems Simulator

FAQS

Frequently asked questions about RFAI

• When and how should the SIFIDE application be submitted?

  Applications to SIFIDE must be submitted by the end of May of the year following the financial year.
  After verifying the application's compliance, the respective proof of the Tax Credit application will be sent to the company, for the purposes of paragraph 1 of Art. 40 of Law No. 162/2014 of 31 October.

• The company has a tax period that differs from the calendar year. What is the deadline for submitting an application?

  Companies with a tax period different from the calendar year must submit an application to SIFIDE II by the last day of the 5th month following the end date of the tax period to which the R&D expenses relate.

• What are R&D activities?

  Consult in this article.

• What is the benefit for new companies that haven't completed 2 financial years yet?

  For SMEs, in accordance with the definition in article 2 of Decree-Law no. 372/2007, of November 6, which have not yet completed two financial years and which have not benefited from the incremental rate, an increase of 15 % at base rate.

• What technical human resources can be allocated to R&D activities?

  All human resources, as long as they participate directly in R&D activities.

  With regard to HR qualified at level 1, 2 or 3, according to the QNQ, as well as at another level, who participate indirectly in R&D activities, they can be allocated under the heading “Operating Expenses”.

• Are all expenses related to R&D activities eligible?

  Yes, except for expenses incurred within the scope of projects carried out exclusively on behalf of third parties (through contracts and provision of R&D services).

• Can companies with less than 1 year of activity be recognized as companies in the technology sector in the first year of activity?

  Yes, as long as they are incubated in a certified incubator.