Invested in 2025? You Can Recover Part of Your Investment with SIFIDE and RFAI
At Grupo Your, we closely follow the daily operations of the companies we work with. A question that frequently arises - especially during closing season - is: are there ways to reduce the tax bill beyond the usual deductions? The answer, for many companies, is yes.
What Are Investment Tax Benefits?
The Portuguese State has created mechanisms that allow companies to directly deduct from their corporate tax (IRC) part of the value invested in innovation, research and development, and productive assets. These are not subsidies or grants - they are tax deductions that reduce the tax actually paid.
The problem is that most companies either don't know about these instruments or underestimate the eligibility of their own investments. The reality is that the scope of application is much broader than commonly thought.
Which Investments Are Eligible?
If your company made any of the following investments in 2025, it's worth analyzing the tax framework:
- Development of new products, processes or technologies
- Research and development (R&D) activities
- Acquisition of equipment or technology linked to production
- Investments in intangible assets: patents, licenses, know-how
- Human resources assigned to innovation projects
- Modernization of productive infrastructure
The vast majority of companies that carry out a preliminary analysis discover, to their surprise, that they have eligible investments they had never considered.
The Two Main Instruments
SIFIDE - Tax Incentive System for Business R&D
SIFIDE allows companies to deduct a significant percentage of expenses incurred in research and development activities from their IRC tax. It is especially relevant for companies that develop technological solutions, conduct tests and prototypes, or collaborate with universities and research centers.
Up to 82.5% of eligible expenses deductible from IRC
RFAI - Tax Regime for Investment Support
RFAI is aimed at companies that invested in productive assets - machines, equipment and technology associated with their activity. In addition to the IRC deduction, it may also include exemptions or reductions in IMI, IMT and Stamp Duty on properties related to the investment.
IRC deduction + potential IMI, IMT and Stamp Duty exemptions
An important aspect: SIFIDE and RFAI are not mutually exclusive. Depending on the nature and diversity of investments made, the same company can benefit from both simultaneously, maximizing the tax return.
The Deadline Is May 31, 2026
📅 Applications for 2025: deadline May 31, 2026.
This deadline cannot be extended. Companies that do not submit their application permanently lose the tax benefit for that year.
Preparing an application for any of these regimes takes time - document collection, technical analysis and legal framework. Starting the process now is the safest way to ensure nothing is left out.
How to Proceed?
The first step is a free preliminary assessment carried out by specialized consultants. This analysis aims to identify which of your company's investments may be eligible - with no commitment.
At Grupo Your, we are in contact with specialized partners in this area who can support the companies in our community throughout this process. If you're interested in learning more, don't hesitate to contact us.
Simulate Your Savings
Want to get an idea of your company's tax savings potential? Try our SIFIDE & RFAI Tax Benefits Simulator - free and with no commitment.
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