{"id":29654,"date":"2024-07-01T15:10:35","date_gmt":"2024-07-01T15:10:35","guid":{"rendered":"https:\/\/ani.pt\/main-legislation\/"},"modified":"2025-03-05T17:48:30","modified_gmt":"2025-03-05T17:48:30","slug":"main-legislation","status":"publish","type":"page","link":"https:\/\/ani.pt\/en\/main-legislation\/","title":{"rendered":"Main Legislation"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|desktop&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/ani.pt\/wp-content\/uploads\/2024\/07\/banner_incentivo_fiscal.jpg&#8221; parallax=&#8221;on&#8221; custom_padding=&#8221;150px||200px||false|false&#8221; custom_padding_tablet=&#8221;150px||150px||true|false&#8221; custom_padding_phone=&#8221;150px||150px||true|false&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/ani.pt\/wp-content\/uploads\/2024\/05\/ani-agenda-de-inovacao-nova-imagem-bg.png&#8221; height=&#8221;20px&#8221; custom_margin=&#8221;0px|0px|0px|0px|false|false&#8221; custom_padding=&#8221;0px|0px|0px|0px|false|false&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|desktop&#8221; _builder_version=&#8221;4.22.2&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||0px||false|false&#8221; custom_padding=&#8221;15px||0px||false|false&#8221; custom_padding_tablet=&#8221;15px||25px||false|false&#8221; custom_padding_phone=&#8221;15px||||false|false&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.22.2&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|desktop&#8221; max_width=&#8221;80%&#8221; max_width_tablet=&#8221;80%&#8221; max_width_phone=&#8221;80%&#8221; max_width_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.22.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code module_class=&#8221;breadcrumbs-module&#8221; _builder_version=&#8221;4.22.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<span><span><a href=\"https:\/\/ani.pt\/en\/\">Homepage<\/a><\/span><\/span>[\/et_pb_code][et_pb_text _builder_version=&#8221;4.22.2&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|700|||||||&#8221; header_text_color=&#8221;#ff5869&#8243; header_font_size=&#8221;4.5em&#8221; custom_margin=&#8221;||0px||false|false&#8221; header_font_size_tablet=&#8221;4.5em&#8221; header_font_size_phone=&#8221;3.5em&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>Main Legislation<\/h1>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#3dbdc0&#8243; divider_weight=&#8221;6px&#8221; _builder_version=&#8221;4.22.2&#8243; _module_preset=&#8221;default&#8221; width=&#8221;10%&#8221; width_tablet=&#8221;10%&#8221; width_phone=&#8221;25%&#8221; width_last_edited=&#8221;on|phone&#8221; custom_margin=&#8221;||35px|0px|false|false&#8221; custom_margin_tablet=&#8221;|||135px|false|false&#8221; custom_margin_phone=&#8221;||20px|135px|false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row use_custom_gutter=&#8221;on&#8221; make_equal=&#8221;on&#8221; custom_padding_last_edited=&#8221;on|tablet&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|desktop&#8221; max_width=&#8221;80%&#8221; max_width_tablet=&#8221;80%&#8221; max_width_phone=&#8221;80%&#8221; max_width_last_edited=&#8221;on|desktop&#8221; custom_margin=&#8221;0px|auto||179px|false|false&#8221; custom_margin_tablet=&#8221;0px||||false|false&#8221; custom_margin_phone=&#8221;0px||||false|false&#8221; custom_margin_last_edited=&#8221;on|tablet&#8221; custom_padding=&#8221;0px||||false|false&#8221; custom_padding_tablet=&#8221;0px||||false|false&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.22.2&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;30px|0px||0px|false|true&#8221; custom_padding_phone=&#8221;30px|0px||0px|false|true&#8221; custom_padding_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|||||||#ffe800|dotted&#8221; text_font_size=&#8221;1.3em&#8221; text_line_height=&#8221;1.3em&#8221; link_font=&#8221;|700|||||||&#8221; link_text_color=&#8221;#7d55c7&#8243; ol_font=&#8221;DM Sans||||||||&#8221; header_font=&#8221;|700|||||||&#8221; header_text_color=&#8221;#2a3163&#8243; header_font_size=&#8221;2em&#8221; header_2_font=&#8221;|700|||||||&#8221; header_2_text_color=&#8221;#2a3163&#8243; header_2_font_size=&#8221;2em&#8221; header_3_text_color=&#8221;#9f9f9f&#8221; custom_margin=&#8221;49px||15px||false|false&#8221; custom_margin_tablet=&#8221;0px||15px||false|false&#8221; custom_margin_phone=&#8221;||15px||false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;&#8221; text_font_size_last_edited=&#8221;on|tablet&#8221; header_2_font_size_tablet=&#8221;2.2vw&#8221; header_2_font_size_phone=&#8221;2.2vw&#8221; header_2_font_size_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2><span>Legislative Framework<\/span><\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;1.3em&#8221; text_line_height=&#8221;1.3em&#8221; link_font=&#8221;|700|||||||&#8221; link_text_color=&#8221;#7d55c7&#8243; header_2_text_color=&#8221;#0a0303&#8243; header_2_font_size=&#8221;0px&#8221; header_3_text_color=&#8221;#9f9f9f&#8221; custom_margin=&#8221;33px||15px||false|false&#8221; custom_margin_tablet=&#8221;||15px||false|false&#8221; custom_margin_phone=&#8221;||15px||false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;&#8221; text_font_size_last_edited=&#8221;on|tablet&#8221; header_2_font_size_tablet=&#8221;2.2vw&#8221; header_2_font_size_phone=&#8221;2.2vw&#8221; header_2_font_size_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.3&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;1.3em&#8221; text_line_height=&#8221;1.3em&#8221; link_font=&#8221;|700|||||||&#8221; link_text_color=&#8221;#7d55c7&#8243; header_2_text_color=&#8221;#0a0303&#8243; header_2_font_size=&#8221;0px&#8221; header_3_text_color=&#8221;#9f9f9f&#8221; custom_margin=&#8221;33px||15px||false|false&#8221; custom_margin_tablet=&#8221;||15px||false|false&#8221; custom_margin_phone=&#8221;||15px||false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;&#8221; text_font_size_last_edited=&#8221;on|tablet&#8221; header_2_font_size_tablet=&#8221;2.2vw&#8221; header_2_font_size_phone=&#8221;2.2vw&#8221; header_2_font_size_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221; custom_padding=&#8221;||21px|||&#8221;]<\/p>\n<p><strong>State Budget Law for 2015 \u2013 Decree-Law No. 162\/2014 of October 31<\/strong> established that SIFIDE II would apply to the tax period from 2014 to 2020. Subsequently, changes were introduced through <strong>Law No. 42\/2016 of December 28<\/strong>, <strong>Law No. 114\/2017 of December 29<\/strong>, and <strong>Law No. 71\/2018 of December 31<\/strong>. With <strong>Law No. 2\/2020 of March 31<\/strong>, SIFIDE II was extended to the tax period of 2025.<\/p>\n<p><strong>Law No. 75-B\/2020 of December 31<\/strong> defines the conditions applicable to R&amp;D support funds. <strong>Ordinance 295\/2021 of July 23<\/strong> regulates the extraordinary and transitional regime for incentives to maintain jobs in non-SME companies.<\/p>\n<p><strong>Law no. 21\/2023 of 25 May<\/strong> extends the validity of the recognition of good repute, as well as the period of deduction from taxable income, from 8 to 12 years. The incremental rate is not applicable to expenses incurred in \u2018Participation in the capital of R&amp;D institutions and contributions to investment funds\u2019.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_font_size=&#8221;1.3em&#8221; text_line_height=&#8221;1.3em&#8221; link_font=&#8221;|700|||||||&#8221; link_text_color=&#8221;#7d55c7&#8243; header_2_text_color=&#8221;#3dbdc0&#8243; header_2_font_size=&#8221;2.2vw&#8221; header_3_text_color=&#8221;#9f9f9f&#8221; custom_margin=&#8221;33px||15px||false|false&#8221; custom_margin_tablet=&#8221;||15px||false|false&#8221; custom_margin_phone=&#8221;||15px||false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;&#8221; text_font_size_last_edited=&#8221;on|tablet&#8221; header_2_font_size_tablet=&#8221;2.2vw&#8221; header_2_font_size_phone=&#8221;2.2vw&#8221; header_2_font_size_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"Legislative_Container\" align=\"left\">\n<div><span>SIFIDE II was approved in the State Budget Law for 2011 \u2013 Law No. 55\/2010 of December 31, to be in force for the taxation periods from 2011 to 2015. After this law, several amendments were introduced, namely Law No. 64-B\/2011 of December 30, Decree-Law No. 82\/2013 of June 17, and Law No. 83-C\/2013 of December 31.<br \/><\/span><\/div>\n<\/div>\n<div class=\"Legislative_Container\" align=\"left\">\n<div class=\"Column_Container\">\n<div class=\"Gallery\">\n<div id=\"ANI_Theme_wt6_block_wtMainContent_WebPatterns_wt16_block_wtContent\" class=\"GalleryWrapper adjustHeight\">\n<div class=\"GalleryItem\">\n<div class=\"Card_Regulations\">\n<div id=\"ANI_Theme_wt6_block_wtMainContent_WebPatterns_wt16_block_wtContent_wtRegulationsList_ctl00_wt42_wtTitle\" class=\"Card_Section_Title\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/ani.pt\/wp-content\/uploads\/2024\/05\/ani-agenda-de-inovacao-nova-imagem-bg.png&#8221; height=&#8221;20px&#8221; custom_margin=&#8221;0px|0px|0px|0px|false|false&#8221; custom_padding=&#8221;0px|0px|0px|0px|false|false&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#f4f4f4&#8243; custom_padding=&#8221;25px||25px||true|false&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; 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_module_preset=&#8221;default&#8221; text_font_size=&#8221;1.3em&#8221; text_line_height=&#8221;1.4em&#8221; link_font=&#8221;|700|||on||||&#8221; link_text_color=&#8221;#7d55c7&#8243; link_font_size=&#8221;1.3em&#8221; header_2_text_color=&#8221;#3dbdc0&#8243; header_2_font_size=&#8221;2.2vw&#8221; header_3_text_color=&#8221;#9f9f9f&#8221; custom_margin=&#8221;||15px||false|false&#8221; custom_margin_tablet=&#8221;||0px||false|false&#8221; custom_margin_phone=&#8221;||15px||false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;10px||||false|false&#8221; link_option_url=&#8221;https:\/\/arquivo.ani.pt\/media\/7910\/guia-pr\u00e1tico-sifide_fev2023_v2.pdf&#8221; link_option_url_new_window=&#8221;on&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;&#8221; text_font_size_last_edited=&#8221;on|desktop&#8221; header_2_font_size_tablet=&#8221;2.2vw&#8221; header_2_font_size_phone=&#8221;2.2vw&#8221; header_2_font_size_last_edited=&#8221;on|desktop&#8221; 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link_option_url=&#8221;https:\/\/arquivo.ani.pt\/media\/7910\/guia-pr\u00e1tico-sifide_fev2023_v2.pdf&#8221; link_option_url_new_window=&#8221;on&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;&#8221; text_font_size_last_edited=&#8221;on|desktop&#8221; header_2_font_size_tablet=&#8221;2.2vw&#8221; header_2_font_size_phone=&#8221;2.2vw&#8221; header_2_font_size_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"https:\/\/ani.pt\/wp-content\/uploads\/2024\/07\/Lei-02_2020-de-31-de-marco.pdf\" target=\"_blank\" rel=\"noopener\">Law No. 2\/2020 of March 31 [PDF] <\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;1.3em&#8221; text_line_height=&#8221;1.4em&#8221; link_font=&#8221;|700|||on||||&#8221; link_text_color=&#8221;#7d55c7&#8243; link_font_size=&#8221;1.3em&#8221; header_2_text_color=&#8221;#3dbdc0&#8243; header_2_font_size=&#8221;2.2vw&#8221; header_3_text_color=&#8221;#9f9f9f&#8221; custom_margin=&#8221;||15px||false|false&#8221; custom_margin_tablet=&#8221;||0px||false|false&#8221; custom_margin_phone=&#8221;||15px||false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;27px|||||&#8221; link_option_url=&#8221;https:\/\/arquivo.ani.pt\/media\/7910\/guia-pr\u00e1tico-sifide_fev2023_v2.pdf&#8221; link_option_url_new_window=&#8221;on&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;&#8221; text_font_size_last_edited=&#8221;on|desktop&#8221; header_2_font_size_tablet=&#8221;2.2vw&#8221; header_2_font_size_phone=&#8221;2.2vw&#8221; header_2_font_size_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"https:\/\/ani.pt\/wp-content\/uploads\/2024\/07\/Lei-42_2016-de-28-dezembro.pdf\" target=\"_blank\" rel=\"noopener\">Law No. 42\/2016 of December 28 [PDF] <\/a><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.2&#8243; 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header_2_font_size=&#8221;2.2vw&#8221; header_3_text_color=&#8221;#9f9f9f&#8221; custom_margin=&#8221;||15px||false|false&#8221; custom_margin_tablet=&#8221;||0px||false|false&#8221; custom_margin_phone=&#8221;||15px||false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;10px||||false|false&#8221; link_option_url=&#8221;https:\/\/arquivo.ani.pt\/media\/7910\/guia-pr\u00e1tico-sifide_fev2023_v2.pdf&#8221; link_option_url_new_window=&#8221;on&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;&#8221; text_font_size_last_edited=&#8221;on|desktop&#8221; header_2_font_size_tablet=&#8221;2.2vw&#8221; header_2_font_size_phone=&#8221;2.2vw&#8221; header_2_font_size_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;]<a href=\"https:\/\/ani.pt\/wp-content\/uploads\/2024\/07\/Portaria-295-2021.pdf\" target=\"_blank\" rel=\"noopener\">Ordinance No. 295\/2021 of July 23<span><span class=\"ui-provider a b c d e f g h i j k l m n o p q r s t u v w x y z ab ac ae af ag ah ai aj ak\" dir=\"ltr\">[PDF]<\/span><\/span><\/a>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; 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Subsequently, changes were introduced through Law No. 42\/2016 of December 28, Law No. 114\/2017 of December 29, and Law No. 71\/2018 of December 31. With Law No. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":28704,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categorias-de-pagina":[657],"class_list":["post-29654","page","type-page","status-publish","has-post-thumbnail","hentry","categorias-de-pagina-tax-incentive-and-id-certification"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Main Legislation | ANI<\/title>\n<meta name=\"description\" content=\"Extraordinary and transitional regime for the maintenance of jobs incentive for non-SME companies. 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