this newsletter is edited by Stephen Conlusa Stieb and his team (CONLUSA, Avenida Marques Leal 9, São João do Estoril, 2765-495 Estoril, Portugal), which also carries the full editorial responsibility.
NEWSLETTER N ° 24: SIFIDE, a tax credit in the case of operational expenditures for research and development remains to the elimination of so-called "Benefícios fiscais" spared!
Undertakings working in the black, so IRC is charged since 2005 with a good credit control procedures: "SIFIDE - Sistema de Investigação e Desenvolvimento Inventivos fiscais à Empresarial". For many companies it is less about research effort. Often there are investments and expenses that are considered in accordance with this method as a research and development costs. This is the case for example in the planning and execution of the optimization of a production line, a production process, machinery or software. The process of the tax credit (as opposed to the subsidy system QREN) is relatively simple. The respective personnel, operating and investment costs in research and development of the ADI - Agência de Inovação submitted for review, which analyzes the development projects and in some cases (politically desirable) approved benevolent later.
For the past year 2010, research and development costs are also taken into account by the end of May 2011 (deadline for Corporation Tax Return Modelo 22). The prerequisite is that an appropriate template is first filed with the ADI, a pre-approval is not necessary here.
Expenditure / costs associated with research and development to a certain percentage (which may in some cases up to 82.5% amount) deducted by the corporation to be dissipated, so the credit can be used immediately. Is a complete utilization of the tax credit due to a lack of profit and thus not too small corporation possible, a credit balance carried forward six years.
The Finance Act 2011 provided for the cover of "Benefícios fiscais" - it must be at least 90% (in 2010 it was 75%) otherwise payable corporate income tax to be removed - found in SIFIDE not apply!
We remain with best regards your
CONLUSA TEAM
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