{"id":7772,"date":"2023-10-19T09:53:23","date_gmt":"2023-10-19T08:53:23","guid":{"rendered":"https:\/\/onelegal.pt\/?p=7772"},"modified":"2023-10-19T09:55:14","modified_gmt":"2023-10-19T08:55:14","slug":"cabo-verde-regime-de-incentivos-fiscais-em-investigacao-e-desenvolvimento-empresarial","status":"publish","type":"post","link":"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/cabo-verde-regime-de-incentivos-fiscais-em-investigacao-e-desenvolvimento-empresarial\/","title":{"rendered":"Cabo Verde \u2013 Regime de Incentivos Fiscais em Investiga\u00e7\u00e3o e Desenvolvimento Empresarial"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7772\" class=\"elementor elementor-7772\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50804ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50804ee\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d9f8f5e\" data-id=\"d9f8f5e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1764073 bt-links esq elementor-widget elementor-widget-button\" data-id=\"1764073\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/onelegal.pt\/blog\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><div class=\"ic-arrow\"><\/div>Other 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data-widget_type=\"media-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-carousel.min.css\">\t\t<div class=\"elementor-swiper\">\n\t\t\t<div class=\"elementor-main-swiper swiper\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2023\/10\/BLOG-19-outubro-PT.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"516be33\" data-elementor-lightbox-title=\"BLOG 19 outubro-PT\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Nzc3MywidXJsIjoiaHR0cHM6XC9cL29uZWxlZ2FsLnB0XC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8xMFwvQkxPRy0xOS1vdXR1YnJvLVBULmpwZyIsInNsaWRlc2hvdyI6IjUxNmJlMzMifQ%3D%3D\" data-elementor-lightbox-video=\"\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"BLOG 19 outubro-PT\" style=\"background-image: url(&#039;https:\/\/onelegal.pt\/wp-content\/uploads\/2023\/10\/BLOG-19-outubro-PT.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-play\"><\/i>\t\t\t\t\t<span class=\"elementor-screen-only\">Play<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5781a55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5781a55\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b13b9ed\" data-id=\"b13b9ed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b02df7 elementor-widget elementor-widget-heading\" data-id=\"5b02df7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">19\/10\/2023<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4e4d8 elementor-widget elementor-widget-heading\" data-id=\"2e4e4d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cabo Verde \u2013 Regime de Incentivos Fiscais em Investiga\u00e7\u00e3o e Desenvolvimento Empresarial<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b17eebf elementor-author-box--align-left elementor-author-box--image-valign-middle elementor-author-box--layout-image-left elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-author-box--link-no elementor-widget elementor-widget-author-box\" data-id=\"b17eebf\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-theme-elements.min.css\">\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2022\/02\/cropped-onelegal-onepeople-65-1-300x300.jpg\" alt=\"Picture of Carla Monteiro\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<span class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tCarla Monteiro\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-181dd8d elementor-widget elementor-widget-text-editor\" data-id=\"181dd8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>A lei n\u00ba16\/X\/2023 de 13 dezembro que aprova or\u00e7amento do estado para o ano econ\u00f4mico em curso prev\u00ea o regime de incentivos fiscais em investiga\u00e7\u00e3o e desenvolvimento empresarial (doravante RIFIDE), um benef\u00edcio fiscal que visa o refor\u00e7o da competividade fiscal das empresas, via promo\u00e7\u00e3o da atividade de investiga\u00e7\u00e3o e desenvolvimento atrav\u00e9s da dedu\u00e7\u00e3o \u00e1 coleta do imposto sobre o rendimento de pessoas coletivas (IRPC) de uma percentagem das despesas incorridas nessas atividades.<\/p><p>Est\u00e3o incorporados a este regime de dedu\u00e7\u00e3o\u00a0 os\u00a0 sujeitos passivos de imposto sobre o rendimento (IRPC), residentes em territ\u00f3rio cabo verdiano que exer\u00e7am, a t\u00edtulo principal, uma atividade de natureza comercial, agr\u00edcola, industrial, e de servi\u00e7o a e os n\u00e3o residentes com estabelecimento est\u00e1vel nesse territ\u00f3rio ao qual podem deduzir ao montante da data coletiva do IRPC apurados nos termos do n\u00ba3 do artigo 90\u00ba do c\u00f3digo do IRPC e at\u00e9 \u00e1 sua concorr\u00eancia e desenvolvimento na parte que n\u00e3o tenha sido objeto de comparticipa\u00e7\u00e3o financeira do estado numa dupla percentagem\u00a0 ao que o diploma denomina de taxa de base e taxa incremental , e j\u00e1 para os projetos de investimentos realizados pelos sujeitos passivos que se dedicam exclusivamente a atividades de investiga\u00e7\u00e3o de desenvolvimento beneficiam de algumas isen\u00e7\u00f5es fiscais.<\/p><p>Pelo que a <strong>portaria n\u00ba39\/2023 de 05 setembro<\/strong> prev\u00ea que para efeitos do regime estabelecidos na lei de or\u00e7amento de estado e que aprova o RIFIDE determina que quando no ano de in\u00edcio de frui\u00e7\u00e3o do benef\u00edcio ocorrer mudan\u00e7a de per\u00edodo de tributa\u00e7\u00e3o, deve ser considerado o per\u00edodo anual que se inicie naquele ano.<\/p><p>Para efeitos de RIFIDE consideram- se dedut\u00edveis por exemplo aquisi\u00e7\u00f5es de ativos fixos tang\u00edveis, \u00e0 execu\u00e7\u00e3o de edif\u00edcios e terrenos, desde que criados ou adquiridos em estado novo e na propor\u00e7\u00e3o da sua afeta\u00e7\u00e3o \u00e1 realiza\u00e7\u00e3o de atividades de investiga\u00e7\u00e3o e desenvolvimento.<\/p><p>Todo esse processo ser\u00e1 feito junto da ARES (ag\u00eancia reguladora ensino superior) para efeitos de reconhecimento da idoneidade da entidade em mat\u00e9ria de investiga\u00e7\u00e3o e desenvolvimento e com a emiss\u00e3o da respectiva declara\u00e7\u00e3o bem como junto da DNRE no que toca que ao processo de documenta\u00e7\u00e3o fiscal.<\/p><p>Pelo que os benef\u00edcios estabelecidos pelo presente regime n\u00e3o s\u00e3o cumul\u00e1veis com quaisquer outros benef\u00edcios, previstos neste ou noutros diplomas legais.<\/p><p>O regime de incentivos fiscais em investiga\u00e7\u00e3o e desenvolvimento empresarial vigora de 2023 a 2028.<\/p><p>A <strong>Portaria n\u00ba39\/2023 de 05 setembro<\/strong> j\u00e1 est\u00e1 em vigor.<\/p><p><strong>Carla Monteiro, Onelegal Partner<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b231f4c elementor-widget elementor-widget-heading\" data-id=\"b231f4c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SHARE<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8440de elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" 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elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Other Posts Play A lei n\u00ba16\/X\/2023 de 13 dezembro que aprova or\u00e7amento do estado para o ano econ\u00f4mico em curso prev\u00ea o regime de incentivos fiscais em investiga\u00e7\u00e3o e desenvolvimento empresarial (doravante RIFIDE), um benef\u00edcio fiscal que visa o refor\u00e7o da competividade fiscal das empresas, via promo\u00e7\u00e3o da atividade de investiga\u00e7\u00e3o e desenvolvimento atrav\u00e9s da [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":7773,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[39,67],"tags":[],"class_list":["post-7772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-pt-pt","category-novidades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cabo Verde \u2013 Regime de Incentivos Fiscais em Investiga\u00e7\u00e3o e Desenvolvimento Empresarial - OneLegal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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