📢 Last chance to deduct up to 82.5% on Corporate Income Tax via R&D Investment Funds

From 1 January 2024, R&D investment funds cease to benefit from the 50% incremental rate for the purpose of deduction from IRC (Corporate Income Tax) collection, becoming limited to 32.5%.

R&D investment funds were created with the aim of supporting companies dedicated to Research & Development (R&D).

They invest in companies whose competence to carry out R&D activities, in certain domains and areas of operation, has been recognised by the National Innovation Agency - that is, companies with valid Recognition of Suitability.

How to choose an Investment Fund

Investment strategy: identify the target sectors, or specific requirements of the Fund, to validate if they are coherent with the investing company's strategy and positioning. 

There are funds specialised in investing in companies by sector, for example, ICT, Health, or Industry; others require compliance with ESG - Environmental, Social, and Governance sustainability criteria.

Team: evaluate the experience of the responsible managers.

Internal processes: identify how investment opportunities are evaluated, which criteria are considered, and their weighting in the result.

Fees charged: identify the associated values.

Subscription deadline

To enjoy the tax benefit in this fiscal year, the deadline for acquiring Participation Units (UP) is 31 December of this year. The SIFIDE application must be submitted by the end of May of the year following the fiscal year.

Yunit Support

• Identification of R&D Investment Funds suitable for the company's investment criteria

• Presentation of the company to the Fund managers

• Preparation and submission of the SIFIDE application

💡Do you still have doubts about how to use this benefit to leverage your business?

Don't let that stop you from seizing the last opportunity to make the most of this benefit. Get in touch with our specialist team and request your 100% Free Tax Diagnosis now.