Law 11.196/05, widely known as the Lei do Bem, grants tax incentives to companies that carry out research, development, and technological innovation.
What are the benefits?
· Deduction of the amount invested in R&D from the IRPJ and CSLL tax base;
· 50% reduction in IPI on the purchase of machinery and equipment intended for R&D;
· Full depreciation and accelerated amortization of assets linked to R&D activities; and
· Reduction to zero of the withholding income tax (IRRF) levied on remittances abroad for the maintenance of trademarks, patents, and plant varieties.
The law has very clear applications and the incentive is relatively straightforward to obtain. However, the assessment must be carried out by specialists to ensure the process is conducted correctly, as only then can the benefits be secured.
Apter has tax specialists ready to assess whether your company qualifies under the criteria established by the legislation and to prepare the documentation required for calculating the benefit.
