ENGINEERING, CONSTRUCTION AND OPERATIONS SECTORS
FISCAL INCENTIVE FOR INNOVATION
Multidimensional BIM methodology (the construction as a living and dynamic organism), new techniques and technologies for construction and management and supervision of works with mobile or sensing tools, are only illustrations that the quality and the time of construction are being severely impacted with innovations.
The Good Law provides a return of up to 27.2% on such investments for the engineering and construction segment, whose impact on income tax.
The broad spectrum of operations in this segment, coupled with the high degree of complexity of its activities and the need for precise internal controls, are the necessary elements to raise the level of tax contingencies, mainly the collection of taxes higher than what would in fact be due.
In this scenario, the correct tax assessment, together with the understanding of the specific negotiation purpose of the civil construction companies, can neutralize the effects of the difficulties in understanding the Brazilian tax system, representing a recovery of up to 75% of the entire tax burden collected in the last 5 years, monetarily restated.