{"id":28697,"date":"2023-12-15T11:38:33","date_gmt":"2023-12-15T11:38:33","guid":{"rendered":"https:\/\/ani.pt\/sifide-system-of-tax-incentives-for-business-rd\/"},"modified":"2025-11-07T15:27:28","modified_gmt":"2025-11-07T15:27:28","slug":"sifide-system-of-tax-incentives-for-business-rd","status":"publish","type":"page","link":"https:\/\/ani.pt\/en\/sifide-system-of-tax-incentives-for-business-rd\/","title":{"rendered":"SIFIDE \u2013 System of Tax Incentives for Business R&D"},"content":{"rendered":"

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SIFIDE \u2013 System of Tax Incentives for Business R&D <\/h1>\n

[\/et_pb_text][et_pb_divider color=”#3dbdc0″ divider_weight=”6px” _builder_version=”4.22.2″ _module_preset=”default” width=”10%” width_tablet=”10%” width_phone=”25%” width_last_edited=”on|phone” custom_margin=”||35px|0px|false|false” custom_margin_tablet=”|||135px|false|false” custom_margin_phone=”||20px|135px|false|false” custom_margin_last_edited=”on|desktop” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ use_custom_gutter=”on” make_equal=”on” custom_padding_last_edited=”on|tablet” _builder_version=”4.22.2″ _module_preset=”default” width=”100%” width_tablet=”100%” width_phone=”100%” width_last_edited=”on|desktop” max_width=”80%” max_width_tablet=”80%” max_width_phone=”80%” max_width_last_edited=”on|desktop” custom_margin=”35px|auto||auto|false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”0px||||false|false” custom_margin_last_edited=”on|tablet” custom_padding=”0px||||false|false” custom_padding_tablet=”0px||||false|false” custom_padding_phone=”0px||||false|false” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.22.2″ _module_preset=”default” custom_padding=”||||false|false” custom_padding_tablet=”30px|0px||0px|false|true” custom_padding_phone=”30px|0px||0px|false|true” custom_padding_last_edited=”on|desktop” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.2″ _module_preset=”default” text_text_color=”#2a3163″ text_font_size=”1.3em” text_line_height=”1.3em” link_font=”|700|||on||||” link_text_color=”#7d55c7″ header_2_text_color=”#3dbdc0″ header_2_font_size=”2.2vw” header_3_text_color=”#9f9f9f” custom_margin=”33px||0px||false|false” custom_margin_tablet=”0px||15px||false|false” custom_margin_phone=”||15px||false|false” custom_margin_last_edited=”on|desktop” custom_padding=”||10px||false|false” text_font_size_tablet=”” text_font_size_phone=”” text_font_size_last_edited=”on|tablet” header_2_font_size_tablet=”2.2vw” header_2_font_size_phone=”2.2vw” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

SIFIDE \u2013 System of Tax Incentives for Business R&D<\/a> aims to increase the competitiveness of companies by supporting their efforts in Research and Development (R&D) through the deduction of R&D expenses from the corporate income tax (IRC).<\/strong><\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.25.2″ _module_preset=”default” text_font_size=”1.3em” text_line_height=”1.3em” link_font=”|700|||||||” link_text_color=”#7d55c7″ header_2_text_color=”#3dbdc0″ header_2_font_size=”2.2vw” header_3_text_color=”#9f9f9f” custom_margin=”0px||0px||false|false” custom_margin_tablet=”0px||15px||false|false” custom_margin_phone=”||15px||false|false” custom_margin_last_edited=”on|desktop” custom_padding=”||50px|||” text_font_size_tablet=”” text_font_size_phone=”” text_font_size_last_edited=”on|tablet” header_2_font_size_tablet=”2.2vw” header_2_font_size_phone=”2.2vw” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

SIFIDE was created in 1997 as a measure to stimulate the participation of the business sector in the overall R&D effort. The experience resulting from its implementation shows that this mechanism has contributed to an effective increase in R&D activity by Portuguese companies. <\/p>\n

SIFIDE II came into effect in 2011 with the introduction of some changes to the legislation that make it even more attractive for companies.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.22.2″ _module_preset=”default” background_enable_image=”off” parallax=”on” global_colors_info=”{}”][et_pb_image src=”https:\/\/ani.pt\/wp-content\/uploads\/2023\/12\/SIFIDE.png” title_text=”SIFIDE” force_fullwidth=”on” _builder_version=”4.27.2″ _module_preset=”default” width_tablet=”70%” width_phone=”100%” width_last_edited=”on|tablet” animation_style=”bounce” module_alignment_tablet=”center” module_alignment_phone=”center” module_alignment_last_edited=”on|tablet” border_radii=”on|400px|400px|400px|400px” box_shadow_style=”preset1″ global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.25.2″ _module_preset=”default” background_image=”https:\/\/ani.pt\/wp-content\/uploads\/2024\/05\/ani-agenda-de-inovacao-nova-imagem-bg.png” height=”20px” custom_margin=”0px|0px|0px|0px|false|false” custom_padding=”0px|0px|0px|0px|false|false” da_disable_devices=”off|off|off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|desktop” _builder_version=”4.25.1″ _module_preset=”default” background_color=”#2a3163″ custom_padding=”15px||||false|false” custom_padding_tablet=”15px||25px||false|false” custom_padding_phone=”15px||||false|false” da_disable_devices=”off|off|off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.22.2″ _module_preset=”default” width=”100%” width_tablet=”100%” width_phone=”100%” width_last_edited=”on|desktop” max_width=”80%” max_width_tablet=”80%” max_width_phone=”80%” max_width_last_edited=”on|desktop” custom_margin=”28px||0px||false|false” custom_margin_tablet=”0px||0px||false|false” custom_margin_phone=”0px||0px||false|false” custom_margin_last_edited=”on|tablet” custom_padding=”0px||0px||false|false” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.22.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.25.2″ _module_preset=”default” text_font=”|700|||||||” text_text_color=”#FFFFFF” text_font_size=”2em” text_line_height=”1.3em” link_font=”|700|||||||” link_text_color=”#7d55c7″ header_2_text_color=”#3dbdc0″ header_2_font_size=”2.2vw” header_3_text_color=”#9f9f9f” custom_margin=”33px||15px||false|false” custom_margin_tablet=”||15px||false|false” custom_margin_phone=”||15px||false|false” custom_margin_last_edited=”on|desktop” text_font_size_tablet=”” text_font_size_phone=”” text_font_size_last_edited=”on|tablet” header_2_font_size_tablet=”2.2vw” header_2_font_size_phone=”2.2vw” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]HOW TO REGISTER AND SUBMIT YOUR APPLICATION?<\/span><\/span>[\/et_pb_text][et_pb_text _builder_version=”4.25.2″ _module_preset=”default” text_text_color=”#FFFFFF” text_font_size=”1.3em” text_line_height=”1.3em” link_font=”|700|||||||” link_text_color=”#7d55c7″ header_2_text_color=”#3dbdc0″ header_2_font_size=”2.2vw” header_3_text_color=”#9f9f9f” custom_margin=”33px||15px||false|false” custom_margin_tablet=”||15px||false|false” custom_margin_phone=”||15px||false|false” custom_margin_last_edited=”on|desktop” text_font_size_tablet=”” text_font_size_phone=”” text_font_size_last_edited=”on|tablet” header_2_font_size_tablet=”2.2vw” header_2_font_size_phone=”2.2vw” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

The registration must be made by the person responsible for the company, who may assign the responsibility for preparing and submitting the application to the Application Manager (for example, another employee or an external company).<\/p>\n

Once registered, the Application Manager will have access to the company’s data after authorization from the company\u2019s representative.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.22.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.2″ _module_preset=”default” text_text_color=”#FFFFFF” text_font_size=”1.3em” text_line_height=”1.3em” link_font=”|700|||||||” link_text_color=”#7d55c7″ header_2_text_color=”#3dbdc0″ header_2_font_size=”2.2vw” header_3_text_color=”#9f9f9f” custom_margin=”137px||15px||false|false” custom_margin_tablet=”-2px||15px||false|false” custom_margin_phone=”||15px||false|false” custom_margin_last_edited=”on|desktop” text_font_size_tablet=”” text_font_size_phone=”” text_font_size_last_edited=”on|tablet” header_2_font_size_tablet=”2.2vw” header_2_font_size_phone=”2.2vw” header_2_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

To use your portal securely, you must authenticate yourself using the Digital Mobile Key (CMD) or the Citizen Card (CC). <\/span><\/p>\n

[\/et_pb_text][et_pb_code raw_content_last_edited=”off|desktop” disabled_on=”on|on|off” _builder_version=”4.27.2″ _module_preset=”default” custom_margin=”50px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”0px||||false|false” custom_margin_last_edited=”on|tablet” global_colors_info=”{}”]<\/p>\n

LOGIN OR REGISTER<\/span><\/a><\/div>\n

[\/et_pb_code][et_pb_code raw_content_last_edited=”off|desktop” disabled_on=”off|off|on” _builder_version=”4.27.2″ _module_preset=”default” custom_margin=”50px||41px||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”0px||60px||false|false” custom_margin_last_edited=”on|tablet” custom_padding=”50px|||||” global_colors_info=”{}”]<\/p>\n

DO IT HERE<\/span><\/a><\/div>\n

[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.0″ _module_preset=”default” custom_margin=”46px||0px||false|false” custom_padding=”0px||0px||false|false” da_disable_devices=”off|off|off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row _builder_version=”4.27.0″ _module_preset=”default” width=”100%” max_width=”80%” custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.25.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.0″ _module_preset=”default” text_font=”|||||||#ffe800|dotted” text_font_size=”1.3em” text_line_height=”1.3em” link_font=”|700|||||||” link_text_color=”#7d55c7″ ol_font=”DM Sans||||||||” header_font=”|700|||||||” header_text_color=”#2a3163″ header_font_size=”2em” header_2_font=”|700|||||||” header_2_text_color=”#2a3163″ header_2_font_size=”2em” header_3_text_color=”#9f9f9f” custom_margin=”0px||0px||false|false” custom_margin_tablet=”0px||15px||false|false” custom_margin_phone=”||15px||false|false” custom_margin_last_edited=”on|desktop” text_font_size_tablet=”” text_font_size_phone=”” text_font_size_last_edited=”on|tablet” header_2_font_size_tablet=”2.2vw” header_2_font_size_phone=”2.2vw” header_2_font_size_last_edited=”off|desktop” global_colors_info=”{}”]<\/p>\n

FORESEEN R&D ACTIVITIES<\/span><\/h2>\n

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Research expenses<\/span><\/h2>\n

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Incurred by the IRC taxpayer to acquire new scientific or technical knowledge.<\/p>\n

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Development expenses<\/span><\/h2>\n

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Incurred by the IRC taxpayer through the exploitation of results from research work or other scientific or technical knowledge, aimed at discovering or substantially improving raw materials, products, services, or manufacturing processes.<\/p>\n

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