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.

Relevant Expenses:

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.