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Proposal for Law No. 56/XV (“Proposal”), approved by the Council of Ministers, was published on December 23, 2022, with the aim of establishing (i) a set of amendments to the Incentive System regime Taxes for Business Research and Development (“SIFIDE”) currently in force; and, (ii) a regulatory framework applicable to start-ups and scaleups, which play a leading role in the digital transformation of the Portuguese business fabric and in the development of a new knowledge and innovation paradigm.
Consult the main changes in the informative note by prepared by the TELLES Tax team:
(Only available in PT)
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