E-Book RFAI | Turn Productive Investment into Tax Savings

Turn every investment decision into a direct boost to your company's competitiveness and cash flow. Discover how to benefit from the Investment Tax Incentive Regime (RFAI) and claim a significant deduction from your Corporate Income Tax (IRC) liability on projects involving modernisation, expansion and production innovation.

In Portugal, more than 180,000 companies are eligible for RFAI, yet only 3.63% have actually benefited from this scheme. Many businesses miss out on significant tax savings because they are unaware of the technical eligibility criteria or assume that their investments in equipment, facilities or technology do not meet the legal requirements.

If your company has invested recently or is planning to strengthen its production capacity, this guide has been designed for you.

Investment is already part of your strategy. Tax optimisation should be too.

The RFAI Guide was created by Yunit's specialist team to simplify the rules of this tax incentive and help identify tangible opportunities within your business. With this guide, you will learn how to:

• Maximise Corporate Tax Savings: understand how deduction rates and applicable limits work, as well as the carry-forward period of up to 10 years.
• Identify Eligible Investments: discover which investments may qualify — from machinery and production equipment to industrial facilities, technology, intangible assets and the creation of skilled jobs — and learn about the main exclusions to avoid.
• Assess the Real Potential Through Practical Simulations: explore illustrative examples of industrial modernisation and expansion and understand their direct impact on your company's tax liability.
• Combine RFAI with Other Incentives: learn how to combine tax benefits with financial incentives, such as Portugal 2030, as part of an integrated strategy while complying with maximum aid intensity limits.
• Prevent Risks and Audits: discover the five most common mistakes that can jeopardise your tax benefit, as well as the documentation, record-keeping and justification requirements you must meet.

What you will find in this practical guide:

The RFAI e-book provides a clear and structured overview of the technical and tax framework governing this incentive, helping you quickly assess the potential eligibility of your projects:

• Facts and Figures: an overview of RFAI in Portugal, including data on tax expenditure and business uptake rates.
• Eligible Sectors and Investment Categories: details of the sectors covered and the four types of "initial investment" recognised by law.
• Pre-Eligibility Checklist: a practical 10-point tool to carry out an initial self-assessment of your company's position and project.
• Real-Life Success Story: discover the practical example of Pertecno, which turned a €2.8 million productive investment into a tax benefit of more than €750,000, with Yunit's support.
• Support Methodology: the four essential stages — from the initial assessment to the preparation of the technical and tax dossier — to ensure confidence and security throughout the process.

This guide is an essential resource for CEOs, board members, finance directors and operations managers looking to invest more tax-efficiently, with rigour and a strategic vision.

Download your free copy today and discover how much your company's investments could save in Corporate Income Tax.