Registration and notification of changes under the Tax Incentive Scheme for Scientific Research and Innovation (IFICI)

Article 58-A of the Tax Benefits Statute (EBF), added by Law No. 82/2023 of December 29, approved the Tax Incentive for Scientific Research and Innovation (IFICI) regime, which contains a tax benefit in terms of personal income tax (IRS). Ordinance No. 352/2024/1, of December 23, established the procedures for registration and communication of changes to the IFICI, applicable to taxpayers resident in Portuguese territory who carry out activities covered by subparagraphs a) to f) of paragraph 1 of Article 58-A of the EBF. This Ordinance also identifies highly skilled professions and industrial and service activities for the purposes of subparagraph c) of paragraph 1 of Article 58-A of the aforementioned Statute.

Under the provisions of subparagraph a) of paragraph 1 of Article 58-A of the EBF, in conjunction with paragraphs 1 and 2 of Article 16 of the IRS Code, taxpayers who, becoming tax residents in Portuguese territory in the five years prior to, carry out activities that fall within the scope of higher education teaching and scientific research, including scientific employment in entities, structures, and networks dedicated to the production, dissemination, and transmission of knowledge, integrated into the National Science and Technology System, as well as those who hold jobs or are members of corporate bodies in entities recognized as technology and innovation centers, within the scope of Decree-Law No. 126-B/2021, of December 31.

Ordinance No. 52-A/2025/1, of February 25, which amended Ordinance No. 352/2024/1, of December 23, adds a paragraph 4 to Article 4, determining that “(...) the application for registration and notification of changes shall be submitted on the finance portal, under the terms of a protocol to be concluded between the entities referred to in paragraph 2 of Article 2.” Under the terms of Article 2 of this Ordinance, it is the responsibility of the Foundation for Science and Technology (FCT, I.P.) to verify the exercise of these activities by taxable persons who submit their application on the Tax Authority platform ( www.portaldasfinancas.gov.pt).

The FCT informs that applicants wishing to benefit from the Tax Incentive Scheme for Scientific Research and Innovation (IFICI) must initiate the process on the Tax Authority platform, also submitting the following documents:

• Copy of academic qualifications;
• Copy of employment Studentship contract;
• Proof of the employee's social security registration by the employer (in the case of Studentships , this is Studentships necessary, but if there is voluntary insurance registration, the respective proof must be sent);
• Statement issued by the employer describing, in detail, the applicant's teaching and scientific research duties, including scientific employment in entities, structures, and networks dedicated to the production, dissemination, and transmission of knowledge, integrated into the National Science and Technology System, as well as in jobs or as members of governing bodies in entities recognized as technology and innovation centers, within the scope of Decree-Law No. 126-B/2021, of December 31.

When checking the applications submitted to the AT, if any documents are missing, the FCT will notify the applicant via email ( ifici@fct.pt) to submit them within a maximum of 10 working days.

It should also be clarified that the granting of tax benefits is the exclusive responsibility of the AT.

Within the scope of its activities and powers, FCT will only comment on the verification of the requirements for scientific research and innovation, as well as on the documents submitted by the applicant.