Tax Benefits

CIT – Tax incentive for salary enhancement​

The reference rate for meeting the two requirements regarding the increase of annual base remuneration is reduced from 4.6% to 4.5%. ​​

This benefit ceases to apply on 31 December 2027.​

R&D (SIFIDE II)​

SIFIDE II is extended to the 2027 financial year.​

Extensions​

The following are extended until 31 December 2027

• The extraordinary regime of support and expenses incurred in agricultural production.​

• External loans and rental payments for imported equipment (Art. 28 of the Tax Benefits Code or EBF).​

• Financial services provided by public entities (Art. 29 of the EBF).​

• Swaps and loans from non-resident financial institutions (Art. 30 of the EBF).​

• Deposits with non-resident credit institutions (Art. 31 of the EBF).​

• Repo operations with non-resident financial institutions (Art. 32-C of the EBF).​

• Managing entities of designations of origin and geographical indications (Art. 52 of the EBF).​

• Managing entities of integrated management systems for specific waste streams (Art. 53 of the EBF).​

• Sports, cultural and recreational clubs (Art. 54 of the EBF).​

• Associations and confederations (Art. 55 of the EBF).​

• Support measures for road passenger and freight transport (Art. 70 of the EBF).​

  
   

The following benefits are extended until 31 December 2031

• Urban properties undergoing renovation (Art. 45 of the EBF).​

• Intellectual property (Art. 58 of the EBF).​

• Common lands (Art. 59 of the EBF).​

• Patronage (Arts. 61 to 66 of the EBF).​