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Regulation of the tax incentive scheme for scientific research and innovation
On December 23, 2024, Ordinance No. 352/2024/1 was published, regulating the tax incentive for scientific research and innovation provided for in the Tax Benefits Statute, defining the highly qualified professions and industrial and service activities eligible for this regime, with the aim of promoting technological and scientific advancements.
Pursuant to this Ordinance, the following are high-skilled jobs:
- 112 - Managing director and executive manager of companies;
- 12 - Directors of administrative and commercial services;
- 13 - Directors of production and specialised services (except for 1349);
- 21 - Specialists in physical sciences, mathematics, engineering and related technical jobs (except for 216);
- 2163.1 - Industrial product or equipment designer;
- 221 - Doctors;
- 231 - University and higher education Professors;
- 25 - Information and communication technology (ICT) specialists.
To be eligible, the employee must have at least a qualification equivalent to level 8 of the European Qualifications Framework (EQF), or level 6, with 3 years' proven professional experience.
- Extractive industries - divisions 05 to 09;
- Manufacturing industries - divisions 10 to 33;
- Information and communication activities - divisions 58 to 63;
- Research and development in the physical and natural sciences - group 721;
- Higher education - subclass 85420;
- Human health activities - subclasses 86100 to 86904.
It should also be noted that this Ordinance establishes that taxable persons wishing to benefit from this scheme must submit their application for registration by 15 January of the year following their tax residence in Portugal.
However, by virtue of the transitional rules provided for in the Ordinance, taxable persons who become tax residents in Portuguese territory in 2024 may submit their application for registration until 15 March 2025.
This Ordinance also establishes the documents required for applications for registration and notification of changes.