This order (portaria) regulates the tax incentive regime for scientific research and innovation (IFICI) provided for in Article 58-A of the Tax Benefits Statute (EBF), approved as an annex to Decree-Law No. 215/89 of 1 July, as amended, and lays down:
A presente portaria regulamenta o regime de incentivo fiscal à investigação científica e inovação (IFICI), previsto no artigo 58.º-A do Estatuto dos Benefícios Fiscais (EBF), aprovado em anexo ao Decreto-Lei n.º 215/89, de 1 de julho, na sua redação atual, estabelecendo:
a) The procedures for registration under this regime applicable to taxpayers resident in Portuguese territory who carry on activities falling within Article 58-A(1)(a) to (f) of the EBF;
a) Os procedimentos para inscrição neste regime aplicáveis aos sujeitos passivos residentes em território português, que exerçam atividades enquadradas nas alíneas a) a f) do n.º 1 do artigo 58.º-A do EBF;
Check that the cross-references to Article 58-A(1)(a) to (f) and (1)(c) of the EBF and the citation of Decree-Law No. 215/89 match the Portuguese.
We check whether the role and the employer qualify for IFICI, prepare the registration and the employer’s documents, and model the tax saving against the normal rates. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.