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An analysis by Garrigues, Taxand Portugal
Since 2024, Portugal’s IFICI tax incentive has offered a preferential regime for individuals in scientific research and innovation. However, its implementation is highly complex due to fragmented regulations, multiple eligibility categories, and intricate registration and verification processes.
The regime requires compliance with rules spread across numerous documents, a double-step registration process for most applicants, and coordination between tax authorities and other public entities. Beneficiaries also share responsibility with private and public institutions.
Isabel Vieira dos Reis and Pedro Miguel Braz from our Portuguese member firm Garrigues have published a guide outlining the key challenges, eligibility criteria, tax benefits, and compliance requirements.
You can read the full analysis here.
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