The Enterprise Research and Development Tax Incentive System II allows companies to deduct a portion of their Research and Development costs for the creation or improvement of products or processes.
This support makes it possible to recover up to 82.5% of the R&D investment related to the tax deduction for collection in the tax period from 1 January 2013 to 31 December 2020.
The Investment Support Tax Scheme allows companies to deduct from the collection, a percentage of their investment in non-current assets, both tangible and intangible.
Tax deduction up to 25% of the investment made, exemption or reduction of IMI, IMT and Stamp Duty.
The Retained and Reinvested Earnings Deduction allows the deduction of IRC from the retained earnings that are reinvested in the acquisition of tangible fixed assets.
Tax deduction up to 10% of retained earnings that are reinvested, up to 25% of the corporate income tax collection and a maximum of € 5,000,000.
Scheme for investment projects with a term of up to 10 years from the date of completion for the application of an amount equal to or above € 3,000,000.
Tax benefit consisting of a tax credit of up to 25% to be deducted from the IRC collection amount and exemption or reduction of IMI, IMT and Stamp Duty.