The tax benefits available for the 2023 financial year can still be taken advantage of, including:
SIFIDE – Tax Incentive System in Business RTD
This incentive makes it possible to recover up to 82,5% of the costs of activities that could be classified as research and development carried out in 2023, including personnel, operating and other costs, through the exploitation of results from research work or other scientific knowledge or technicians with a view to discovering or substantially improving raw materials, products, services or manufacturing processes.
Applications must be submitted by the end of the 5th month of the following year (May, for companies with a fiscal year equal to the calendar year).
RFAI – Investment Support Tax Regime
This support allows you to deduct investments made in tangible fixed assets (such as land, buildings or equipment used for the company's operation) and intangible assets, benefiting from a deduction from IRC collection of up to 30% of relevant applications, depending on the location of the investment. Tax credit not used in one year can be carried forward for use in subsequent years, for a maximum period of 10 years. Under the RFAI, benefits of exemption or reduction of IMI, IMT and Stamp Tax may also be granted in relation to the acquisition of buildings that constitute relevant applications.
DFK will organize an online DFK 2-20 session to present and clarify these benefits on February 20th at 10am. You will receive the invitation soon. You can also obtain additional information about these and other tax benefits on our website: link.