{"id":50538,"date":"2025-07-24T13:03:17","date_gmt":"2025-07-24T13:03:17","guid":{"rendered":"https:\/\/my.legal500.com\/developments\/?post_type=legal_developments&p=50538"},"modified":"2025-07-24T13:03:17","modified_gmt":"2025-07-24T13:03:17","slug":"recent-developments-in-the-requirements-to-access-the-tax-incentive-scheme-for-scientific-research-and-innovation-rifici","status":"publish","type":"legal_developments","link":"https:\/\/my.legal500.com\/developments\/thought-leadership\/recent-developments-in-the-requirements-to-access-the-tax-incentive-scheme-for-scientific-research-and-innovation-rifici\/","title":{"rendered":"Recent developments in the requirements to access the Tax incentive scheme for scientific research and innovation (RIFICI)"},"content":{"rendered":"

The regime that was approved after the revocation of the NHR,\u00a0known as RIFICI or NHR 2.0<\/a>, determines that taxpayers who hold qualified jobs and are members of corporate bodies in entities that carry out activities deemed as relevant to the national economy, duly recognized by AICEP, E. P. E., or by IAPMEI, I. P., may benefit from this regime.<\/strong><\/p>\n

<\/p>\n

Notices no. 4812\/2025\/2 (IAPMEI) and no. 5309\/2025\/2 (AICEP) have been published in the Official Gazette stating the jobs and activities that will be eligible for the RIFICI.<\/p>\n

List of qualified jobs (codes from the Portuguese Classification of Professions):<\/strong><\/p>\n

112 \u2013 General director and executive manager of companies;
\n12 \u2013 Directors of administrative and commercial services;
\n13 \u2013 Production and specialized services directors;
\n14 \u2013 Hotel, restaurant, retail and other service managers;
\n21 \u2013 Specialists in physical, mathematical, engineering and related technical sciences;
\n221 \u2013 Doctors;
\n231 \u2013 University and higher education professors;
\n241 \u2013 Finance and accounting specialists (except, 2411);
\n25 – Information and communication technology (ICT) specialists;
\n2654 \u2013 Directors, producers and related directors, of cinema, theatre, television and radio;
\n31 \u2013 Technicians and professions in science and engineering, intermediate level.<\/p>\n

List of economic activities relevant to the national economy (Portuguese Classification of Economic Activities):<\/strong><\/p>\n

    \n
  1. a) Extractive industries – divisions 05 to 09;
    \nb) Manufacturing industries – divisions 10 to 33;
    \nc) Electricity, gas, steam, hot and cold water and cold air \u2013 division 35;
    \nd) Construction \u2013 division 42;
    \ne) Accommodation, food and similar \u2013 classes 5511 and 5512;
    \nf) Information and communication activities – divisions 58 to 63;
    \ng) Financial and insurance activities \u2013 classes 6420 and 6630;
    \nh) Consultancy, scientific, technical and similar activities \u2013 class 7010 and divisions 71 to 72;
    \ni) Administrative and support service activities – class 8211;
    \nj) Pedagogy \u2013 class 8542;
    \nk) Human health and social support activities \u2013 division 86 (except subclasses 86905 and 86906);
    \nl) Other economic activities carried out within the scope of investment projects recognized as being of Potential National Interest (PIN);
    \nm) Other economic activities carried out within the scope of projects recognized as Investment Projects for the Interior (PII).<\/li>\n<\/ol>\n

    In general, we understand that the economic activities chosen, both for individuals and companies, apply both at the sector and profession level. This is a very positive note, as it will allow us to attract more talent and investment through RIFICI, thus filling the gap left by the elimination of the RNH regime.<\/p>\n

    Prepared by S\u00f3nia Martins Reis (Partner).<\/p>\n

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