Applications for the System of Fiscal Incentives for Business R&D (SIFIDE), managed by the ANI, are open until May 31, 2024. Companies conducting R&D activities during the 2023 fiscal year can recover part of their investment through tax credits.
Companies with a tax period different from the calendar year may submit their applications until the last day of the fifth month following the end of the taxation period for which the R&D expenses are being claimed.
In the form related to R&D activities carried out during the year 2023, it is necessary to fill out the Expense Map, duly endorsed by the Certified Accountant (CC) of the candidate company, through a Declaration (automatically generated on the platform, available for signature).
SIFIDE aims to increase the competitiveness of companies by supporting their R&D efforts through a deduction from the IRC collection of a percentage of their respective expenses. This incentive covers: research expenses, such as those incurred by the IRC taxpayer with the aim of acquiring new scientific or technical knowledge; and development expenses, such as those incurred by the IRC taxpayer through the exploitation of research results, or other scientific or technical knowledge, with the aim of discovering or substantially improving raw materials, products, services, or manufacturing processes.
Consult more information about SIFIDE here.
Access the application form here.
Submission of applications until May 31
