INDUSTRIAL MACHINERY AND COMPONENTS
FISCAL INCENTIVE FOR INNOVATION
In response to an Innovation environment, this sector is continuously working on the development and application of new technologies. To gain competitive advantage, organizations in this segment must anticipate the needs of the market by proactively pursuing research on new technologies applicable to their sector and to the sectors in which they act indirectly.
This effort, proactive and uncertain about results, which aims to develop new products and optimize existing ones through the application of new production technologies, are achieved by the Incentive of Law n. 11.196 / 05 providing a financial return of up to 27% of operating expenses related to these activities, from Basic Research to Experimental Development.
The various areas of activity of this segment, added to the complex national tax system, can lead to non-compliance with specific tax regimes. In this sense, it is essential to understand the activities and eventual framing under a special regime, as well as planning activities to take advantage of tax benefits.