Autoridade Tributária e Aduaneira
Corporate income tax (IRC) credit for part of the investment in eligible assets: new tangible fixed assets (with exclusions such as land, passenger cars and most buildings), technology transfer (patents, licences, know-how) and salary costs of new jobs for staff qualified at level 7 or 8. In regions eligible under article 107(3)(a) TFEU (regional aid map): 30% up to €15M and 10% above; in article 107(3)(c) regions: 10%. Capped at 50% of the tax due each year (100% in the first three years of activity), with a 10-year carry-forward. May include exemptions or reductions of property taxes (IMI, IMT) and stamp duty. Requires organised accounts and keeping the jobs. Claimed directly on the Modelo 22 tax return, for the sectors listed in the Investment Tax Code.
This summary helps you identify the call, but it does not replace the official call and regulation. Always confirm every condition at the source before applying.
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