The Tax Scheme for Investment Support is a Tax Benefit permitting for deduction of incurred expenses regarding investments in tangible fixed assets and intangible assets concerning company productivity increase, as follows:
- Regions (NUTSII) Norte, Centro, Alentejo, Autonomous Region of the Azores e Autonomous Region of Madeira: 25% of relevant expenditure up to the amount of 5.000.000€ and beyond that value an additional 10% for relevant expenses.
- Regions (NUTSII) Algarve and Greater Lisbon Metropolitan Area: 10% of relevant expenditure.
1. Tangible fixed assets, acquired as new, with the exception of:
- Land (apart from legal exemptions);
- Construction, acquisition, repair and extension of any buildings (apart from legal exemptions);
- Light-duty passenger or multi-purpose vehicles;
- Furniture and comfort or decoration items, with the exemptions of hotel equipment assigned to tourism;
- Social amenities;
- Other investment goods not assigned for the company operation.
2. Intangible assets, consisting of expenditure with the transfer of technology, namely through the acquisition of patent rights, licences or know-how.