Objective

To deduct from the collected amount a percentage of the investment made in non-current assets (tangible and intangible).

Eligibility Criteria

  • Beneficiaries subject to Corporate Income Tax and have organized accounting
  • Taxable profit is not determined by indirect methods
  • There are no debts to the Tax Authority or Social Security
  • They are not considered a distressed company
  • They make a relevant investment that provides the creation of jobs and their maintenance until the end of the minimum maintenance period of the assets subject to investment.

Eligible Expenses

  • Tangible fixed assets
  • Intangible assets subject to depreciation

Deduction from Collection

  • REGIONS: NORTH, CENTER AND ALENTEJO
    • 25% of relevant applications for investments up to €5 million
    • 10% of relevant applications for investments exceeding €5 million
  • REGIONS: LISBON AND ALGARVE
    • 10% of relevant applications
  • ALL REGIONS
    • Exemption or reduction of IMI for a period of 10 years
    • Exemption or reduction of IMT
    • Exemption from Stamp Duty
    • The deduction can be made up to 50% of the collected annual amount
    • Tax benefits not used due to insufficient collection can be deducted during the next 10 economic years.