PT SIFIDE & RFAI
Apuramento do crédito fiscal em IRC do RFAI e do SIFIDE II a partir do investimento elegível e da despesa de I&D: taxas configuráveis, limites regionais, reporte plurianual e mapa do Anexo D do Modelo 22.
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PT SIFIDE & RFAI
Compute the RFAI and SIFIDE II IRC tax credit from qualifying investment and R&D expenditure: configurable rates, regional caps, multi-year carryforward and a Modelo 22 Anexo D worksheet.
Turn your qualifying investment and R&D expenditure into a fully traceable IRC tax-credit computation that feeds Modelo 22, Anexo D — the benefit you declare yourself at the *Portal das Finanças*.
Características principais
RFAI and SIFIDE II
RFAI (Regime Fiscal de Apoio ao Investimento): a credit on relevant investment in tangible and intangible fixed assets, with the base rate up to a threshold and a reduced rate on the excess (the flat rate in the regions of art. 107.º(3)(c) TFEU), capped by the regional state-aid intensity (NUTS II) with the uplift of the company size. SIFIDE II (Sistema de Incentivos Fiscais à I&D Empresarial): a credit on qualifying R&D expenditure with a base component plus an incremental component computed over the average of the two previous years (capped), and the uplift of the base rate for SMEs in their first two financial years.
Projects & qualifying base
build the eligible base line by line, per asset (RFAI) or per CFI expenditure category (SIFIDE: staff, operating, subcontracting, equipment, patents, audit), each with its own eligible percentage so the worksheet is auditable back to the source.
Configurable parameters
every rate, threshold, cap, coleta limit and carryforward horizon is a configurable scheme parameter pre-loaded with the statutory reference values of the CFI and the State Budget. The engine never hardcodes a rate: it always reads it from the scheme record so you can adapt it to the year in force and to your own ruling.
Yearly computation (apuramento)
aggregate the year's confirmed projects, generate the gross credit, apply the regional ceiling, deduct against the IRC coleta respecting the coleta limit, and consume carryforward tranches oldest-first (FIFO).
Carryforward over years
every unused tranche keeps its origin year and expiry, so the saldo que transita and the credit that lapses are explicit.
Anexo D worksheet
a field-by-field worksheet mapped to the Modelo 22 Anexo D quadros (071 SIFIDE / 074 RFAI), exportable to CSV.
Simulator
a what-if wizard to size an investment or R&D plan before committing to it.
Coleta estimate
optionally estimate the IRC coleta from your posted P&L (class 7 income minus class 6 expense) at a configurable IRC rate.
Capturas de ecrã
Exportar Anexo D
Regies Intensidade De Au
Regimes Parmetros
Especificações
- Compatível: Odoo 18.0 / 19.0 / 20.0
- Licença: OPL-1
- Idiomas: Português, Inglês
- Autor: Pokutsoft
- Dependências: account, mail
- Suporte: support@pokutsoft.com
Update date: 2026-10-08
User guides (PDF)
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