Innovating is no longer a differentiator, it is essential. Apter turns innovation into results.
Recognizing innovation, proving its value and capturing the return in tax incentives, financial incentives and grants takes method. We structure, substantiate and defend the innovation of companies of all sizes, with technical rigor, auditable traceability and the technology solution fully integrated.
Illustrative panel, not client data.
Helping companies capture and protect innovation tax incentives and grants, with technical certainty, governance and technology, maximizing the return on R&D&I investment.
We operate across the entire innovation ecosystem, from tax incentives to grants, with method and traceability.
Framing comes before capturing
We were born inside a consultancy with decades of Tax, Audit and Advisory. We know the operation from the inside. That is why we lead incentive capture starting with the technical framing, not with the request.
Identify
We map projects, expenditures and eligibility in each incentive line. The potential is sized on technical and tax grounds, not on guesswork.
Document
We build the technical and tax dossier with the same team that ran the diagnosis. From thesis to number, without losing context.
Sustain
Delivery does not end at capture. We follow the accountability reporting and the defense before the authorities, with the operation running.
A continuous capture cycle across the innovation ecosystem
We operate across the entire innovation ecosystem. Some incentives capture the value of what your company has already invested. Others fund what comes next. And continuous management guarantees nothing is left on the table.
Lei do Bem
See detailIT Law
See detailMover Program
See detailEconomic subsidies
See detailRegional incentives
See detailDiagnosis and management
See detailThe incentive for what you already invest in innovation
Lei do Bem (Law No. 11,196/2005) allows companies under the Lucro Real regime to deduct research and technological development expenditures from the IRPJ and CSLL bases. Most eligible companies do not use it, or use it below its potential.
Eligibility
Companies under Lucro Real, with taxable profit and technological development or improvement activities. A formal R&D department is not always required: the framing is technical.
What Apter does
We identify eligible projects, quantify expenditures, prepare the technical and tax dossier and support the accountability reporting to MCTI.
The IT Law
An incentive for information and communication technology companies that invest in research and development. A sector-specific benefit, with R&D investment counterparts.
Eligibility
ICT companies that invest in research and development and meet the counterparts set by law (Law No. 8,248/1991). The framing is technical and sector-specific.
What Apter does
We assess eligibility, structure the framing and follow the counterparts and obligations. From qualification to continuous compliance.
Regional incentives
Tax reductions and benefits for undertakings located in incentivized regions. A path that adds to the other lines depending on where the operation is located.
Incentivized regions
Undertakings within the SUDAM and SUDENE areas and in state incentive programs. Eligibility depends on the activity and the location.
What Apter does
We map eligibility, quantify the benefit and integrate regional incentives into the overall capture strategy. Without improper overlap with other lines.
Economic subsidies and grant calls
Non-reimbursable resources and calls to fund innovation projects. The difficulty is rarely the lack of lines: it is connecting the right project to the right call, at the right time.
What Apter does
We map calls, structure the project and the proposal and follow submission and accountability reporting.
From the Mover Program to capture all year round
Mover Program
Financial credits for automotive companies that invest in research, development and decarbonization (Law No. 14,902/2024). We structure the qualification, the framing of investments and the follow-up.
Not only in season
Each incentive has its cycle, but opportunity shows up all year. We reduce dependence on a single incentive and on seasonality.
- Recurring eligibility diagnosis
- Calendar of calls and deadlines
- Controls and monitoring of expenditures
- Tracking panel on the OR&D platform
OR&D: your incentives managed as an operation
OR&D (Operational Resources & Development) is Apter's platform for managing tax incentives, financial incentives and grants as a routine, not as a one-off event. Eligibility, dossiers, deadlines, calls and accountability reporting in a single place, with traceability across the whole cycle.
One platform for every line
From project mapping to defense, OR&D concentrates tax incentives, grant resources and deadlines in a single view, to decide and substantiate with confidence.
Mapping and eligibility
Projects and expenditures monitored continuously, per incentive line.Dossiers and deadlines
Technical and tax documentation with an audit trail and deadline alerts.Calls and grants
Calendar of calls and follow-up of submissions and claims.Accountability
Cycle control through the defense stage, with history and traceability.Who leads
A line led by those who bring together the technical thesis and the tax qualification, backed by the five Apter practices.
Márcio Martins
More than 25 years in audit and tax consulting for national and multinational companies. Director at PricewaterhouseCoopers for 16 years and 5 years in accounting (Outsourcing).
Content from our specialists
Practical analyses on incentives, grants and the impact of the Tax Reform on innovation.
The technical guide to Lei do Bem and innovation incentives, free of charge
- Who can use Lei do Bem and how the technical framing works in practice
- Qualifying expenditures, the dossier and the accountability reporting to MCTI
- The incentive map: from the IT Law to subsidies and the Mover Program
Delineamento da transação controlada: o que diz o art. 7º da Lei 14.596/2023
Delineamento da transação e análise de comparabilidade em preços de transferência
Preços de transferência para médias empresas: minha empresa precisa se adequar?
Preços de transferência no lucro real, presumido e arbitrado
Frequently asked questions
Talk to the Innovation Incentives team
- Technical qualification before the capture
- Technical and tax dossier, and accountability to MCTI
- Continuous management on the OR&D platform
- Defence before the competent authorities