{"id":5210,"date":"2026-08-02T21:10:17","date_gmt":"2026-08-02T21:10:17","guid":{"rendered":"https:\/\/clientes.uneed.pt\/tbmb\/?page_id=5210"},"modified":"2026-08-03T18:39:28","modified_gmt":"2026-08-03T18:39:28","slug":"beneficios-fiscais-rfai","status":"publish","type":"page","link":"https:\/\/clientes.uneed.pt\/tbmb\/beneficios-fiscais-rfai\/","title":{"rendered":"RFAI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5210\" class=\"elementor elementor-5210\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0f51ec e-con-full e-flex e-con e-parent\" data-id=\"c0f51ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-630750a elementor-widget elementor-widget-lumex-intro\" data-id=\"630750a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-intro.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<!-- hero -->\n\t\t<div class=\"mil-hero-inner\" id=\"top\">\n\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/08\/rfai-hero.webp\" alt=\"image\" class=\"mil-hero-bg mil-scale-img-top\" data-value-1=\"1\" data-value-2=\"1.3\" \/>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-overlay\" style=\"opacity: .8;\"><\/div>\n\t\t\t\n\t\t\t<div class=\"mil-hero-content\">\n\t\t\t\t<div class=\"mil-container\">\n\t\t\t\t\t<div class=\"row mil-aie\">\n\t\t\t\t\t\t<div class=\"col-lg-12 mil-tac\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"mil-h1 mil-c-m-4 mil-mb-5 mil-title-el\" data-whighlight=\"Apoio fiscal ao investimento produtivo\" data-whighlight-color=\"c-a-1\">\n\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\tRegime Fiscal de Apoio ao Investimento\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/h1>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<!-- hero end -->\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b5a498 e-flex e-con-boxed e-con e-child\" data-id=\"7b5a498\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd91fbe e-con-full e-flex e-con e-child\" data-id=\"cd91fbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-84fe2f1 e-con-full e-flex e-con e-child\" data-id=\"84fe2f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed07599 elementor-widget elementor-widget-lumex-prices\" data-id=\"ed07599\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-prices.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<h6 class=\"mil-mb-2 mil-c-m-1\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tDedu\u00e7\u00e3o sobre o investimento\t\t\t\t\t<\/span>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-flex-row mil-aie mil-mb-2\">\n\t\t\t\t\t<div class=\"mil-counter-1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"mil-sub-text-1\">\n\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\tAt\u00e9 \t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t30\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"mil-mb-1 mil-ml-1 mil-c-m-2\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t%\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mil-t-16 mil-c-m-2 mil-mb-3\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tDas aplica\u00e7\u00f5es relevantes, para investimentos at\u00e9 15 M\u20ac, nas regi\u00f5es eleg\u00edveis.\t\t\t\t\t<\/span>\n\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f57db94 e-con-full e-flex e-con e-child\" data-id=\"f57db94\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55c8a7f elementor-widget elementor-widget-lumex-prices\" data-id=\"55c8a7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-prices.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<h6 class=\"mil-mb-2 mil-c-m-1\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tDedu\u00e7\u00e3o \u00e0 coleta de IRC\t\t\t\t\t<\/span>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-flex-row mil-aie mil-mb-2\">\n\t\t\t\t\t<div class=\"mil-counter-1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"mil-sub-text-1\">\n\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\tAt\u00e9 \t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t50\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"mil-mb-1 mil-ml-1 mil-c-m-2\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t%\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mil-t-16 mil-c-m-2 mil-mb-3\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tLimite geral por per\u00edodo. Pode atingir 100% no in\u00edcio da atividade e nos dois per\u00edodos seguintes.\t\t\t\t\t<\/span>\n\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c61fd16 e-con-full e-flex e-con e-child\" data-id=\"c61fd16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72cbe86 elementor-widget elementor-widget-lumex-prices\" data-id=\"72cbe86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-prices.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<h6 class=\"mil-mb-2 mil-c-m-1\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tReporte do benef\u00edcio\t\t\t\t\t<\/span>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-flex-row mil-aie mil-mb-2\">\n\t\t\t\t\t<div class=\"mil-counter-1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"mil-sub-text-1\">\n\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\tAt\u00e9 \t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t10\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"mil-mb-1 mil-ml-1 mil-c-m-2\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t per\u00edodos\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mil-t-16 mil-c-m-2 mil-mb-3\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tPrazo para deduzir o montante n\u00e3o utilizado por insufici\u00eancia de coleta.\t\t\t\t\t<\/span>\n\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f368404 e-con-full carrosseldetexto2 e-flex e-con e-child\" data-id=\"f368404\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba04b7 elementor-widget elementor-widget-heading\" data-id=\"3ba04b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/tbmb\/beneficios-fiscais\/\">\u2190 Todos os benef\u00edcios fiscais<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0dbdf50 e-flex e-con-boxed e-con e-parent\" data-id=\"0dbdf50\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7a3693f e-con-full e-flex e-con e-child\" data-id=\"7a3693f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ead3bb6 e-con-full e-flex e-con e-child\" data-id=\"ead3bb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ebd1f1 elementor-widget elementor-widget-lumex-heading\" data-id=\"6ebd1f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t\t\t<h2 class=\"mil-h2 mil-title-el mil-mb-5\" data-whighlight=\"Business\" data-whighlight-color=\"c-m-2\">\n\t\t\t<span >\n\t\t\t\tApoio fiscal ao investimento produtivo\t\t\t<\/span>\n\t\t<\/h2>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb33880 elementor-widget elementor-widget-lumex-description\" data-id=\"eb33880\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-description.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t\t<div class=\"mil-text mil-c-m-2 mil-t-14 mil-mb-5\">\n\t\t\t<div >\n\t\t\t\t<p>O Regime Fiscal de Apoio ao Investimento permite \u00e0s empresas analisar o enquadramento fiscal de investimentos realizados na cria\u00e7\u00e3o, expans\u00e3o ou moderniza\u00e7\u00e3o da sua atividade produtiva.<\/p>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-424e1be elementor-widget elementor-widget-button\" data-id=\"424e1be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjUyMzIiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Receber ficha t\u00e9cnica por email<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cb3c858 e-con-full e-flex e-con e-child\" data-id=\"cb3c858\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7588de8 elementor-widget elementor-widget-image\" data-id=\"7588de8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-1024x576.png\" class=\"attachment-large size-large wp-image-5202\" alt=\"\" srcset=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-1024x576.png 1024w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-300x169.png 300w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-768x432.png 768w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-1536x864.png 1536w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-950x535.png 950w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI.png 1672w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d70b53d e-con-full e-flex e-con e-child\" data-id=\"d70b53d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e871d60 e-con-full e-flex e-con e-child\" data-id=\"e871d60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42be881 elementor-widget elementor-widget-lumex-services-grid\" data-id=\"42be881\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-services-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t<h4 class=\"mil-mb-4 mil-c-m-1\">\n\t\t\t\t<span >\n\t\t\t\t\tO que \u00e9 o RFAI?\t\t\t\t<\/span>\n\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t<ul class=\"mil-check-list mil-mb-4\">\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tO RFAI apoia investimentos realizados na cria\u00e7\u00e3o, expans\u00e3o ou moderniza\u00e7\u00e3o da atividade produtiva.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tA dedu\u00e7\u00e3o \u00e0 coleta de IRC pode atingir 50%. Para empresas com at\u00e9 tr\u00eas anos de atividade, pode atingir 100%, nos termos aplic\u00e1veis.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tA elegibilidade depende da localiza\u00e7\u00e3o, da atividade, da natureza do investimento e do cumprimento das condi\u00e7\u00f5es legais aplic\u00e1veis.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-4\"><\/div>\n\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-accent mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c834cc e-con-full e-flex e-con e-child\" data-id=\"7c834cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4dd6037 elementor-widget elementor-widget-lumex-services-grid\" data-id=\"4dd6037\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-services-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t<h4 class=\"mil-mb-4 mil-c-m-1\">\n\t\t\t\t<span >\n\t\t\t\t\tA quem se destina?\t\t\t\t<\/span>\n\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t<ul class=\"mil-check-list mil-mb-4\">\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tSujeitos passivos de IRC que exer\u00e7am, a t\u00edtulo principal, atividade agr\u00edcola, industrial, comercial ou de servi\u00e7os.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tEmpresas com contabilidade organizada, lucro tribut\u00e1vel n\u00e3o apurado por m\u00e9todos indiretos e situa\u00e7\u00e3o fiscal e contributiva regularizada.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tProjetos de investimento inicial localizados em regi\u00f5es eleg\u00edveis, considerando a atividade, dimens\u00e3o e intensidade de aux\u00edlio.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tEmpresas que assegurem a manuten\u00e7\u00e3o dos bens e dos postos de trabalho nos prazos legalmente aplic\u00e1veis.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tAtividades e setores devem ser validados face ao C\u00f3digo Fiscal do Investimento e \u00e0s regras europeias de aux\u00edlios de Estado.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-4\"><\/div>\n\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-accent mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7f4a87 e-con-full e-flex e-con e-child\" data-id=\"a7f4a87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f4f616 elementor-widget elementor-widget-lumex-services-grid\" data-id=\"1f4f616\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-services-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t<h4 class=\"mil-mb-4 mil-c-m-1\">\n\t\t\t\t<span >\n\t\t\t\t\tQue investimentos podem ser analisados?\t\t\t\t<\/span>\n\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t<ul class=\"mil-check-list mil-mb-4\">\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tAtivos fixos tang\u00edveis novos diretamente ligados a um projeto de investimento inicial.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tCria\u00e7\u00e3o de estabelecimento, aumento de capacidade, diversifica\u00e7\u00e3o da produ\u00e7\u00e3o ou altera\u00e7\u00e3o fundamental do processo produtivo.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tAtivos intang\u00edveis ligados \u00e0 transfer\u00eancia de tecnologia, dentro das condi\u00e7\u00f5es e limites aplic\u00e1veis.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tEquipamentos produtivos, instala\u00e7\u00f5es t\u00e9cnicas e outros ativos eleg\u00edveis afetos \u00e0 explora\u00e7\u00e3o.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tTerrenos, viaturas ligeiras, mobili\u00e1rio e outros ativos exclu\u00eddos exigem an\u00e1lise espec\u00edfica e, em regra, n\u00e3o s\u00e3o eleg\u00edveis.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tO investimento deve ser separado por projeto, localiza\u00e7\u00e3o, data, fatura, pagamento e entrada em funcionamento.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-4\"><\/div>\n\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-accent mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0077f5d e-con-full e-flex e-con e-child\" data-id=\"0077f5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2f7d6fe e-con-full e-flex e-con e-child\" data-id=\"2f7d6fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa2156a elementor-widget elementor-widget-heading\" data-id=\"aa2156a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quest\u00f5es Frequentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f18289 elementor-widget__width-initial elementor-widget elementor-widget-lumex-faq\" data-id=\"4f18289\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-faq\">\n\t\t\t\t\t\t<ul class=\"mil-faq-list\">\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tO que deve ser verificado no projeto?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\tDevem ser analisados o conceito de investimento inicial, a regi\u00e3o, a atividade e dimens\u00e3o da empresa, a natureza e novidade dos ativos, as datas de decis\u00e3o e execu\u00e7\u00e3o, a cria\u00e7\u00e3o e manuten\u00e7\u00e3o de postos de trabalho, a documenta\u00e7\u00e3o e os limites de aux\u00edlio aplic\u00e1veis.\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tA compra de qualquer equipamento \u00e9 eleg\u00edvel?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\t<p>N\u00e3o necessariamente. O equipamento deve cumprir as condi\u00e7\u00f5es do regime e estar integrado num investimento com enquadramento eleg\u00edvel. A sua finalidade, utiliza\u00e7\u00e3o e liga\u00e7\u00e3o \u00e0 atividade produtiva devem ser analisadas.<\/p>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tPosso analisar investimentos j\u00e1 realizados?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\t<p>Em determinadas situa\u00e7\u00f5es, sim, desde que o investimento tenha sido realizado no per\u00edodo relevante, cumpra os requisitos e esteja devidamente documentado.<\/p>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tA aquisi\u00e7\u00e3o de viaturas pode ser considerada?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\t<p>Depende do tipo de viatura, da atividade da empresa e das regras aplic\u00e1veis. Este tipo de investimento deve ser analisado individualmente.<\/p>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tO RFAI pode ser acumulado com outros apoios?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\t<p>Pode existir possibilidade de acumula\u00e7\u00e3o, mas \u00e9 necess\u00e1rio verificar as regras do apoio, os limites aplic\u00e1veis e se existe sobreposi\u00e7\u00e3o das mesmas despesas.<\/p>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2190c4dc e-con-full e-flex e-con e-parent\" data-id=\"2190c4dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a977e4b elementor-widget elementor-widget-lumex-cta-one\" data-id=\"6a977e4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-cta-one.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<!-- call to action -->\n\t\t<div class=\"mil-section mil-p-10-10\">\n\t\t\t        \n        \t\t<img decoding=\"async\" src=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2025\/08\/img-5.jpg\" alt=\"image\" class=\"mil-bg-img mil-scale-img\" data-value-1=\"1.1\" data-value-2=\"1\" \/>\n\t\t\n\t\t\n\t\t        <div class=\"mil-overlay mil-side-gradient\"><\/div>\n\t\t\n        \n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"row mil-aie\">\n\t\t\t\t\t<div class=\"col-lg-8\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-icon mil-c-m-4 mil-mb-2\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2025\/08\/icons-2.png\" alt=\"icon\">\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"mil-h1 mil-c-m-4 mil-title-el mil-mb-4\" data-whighlight=\"Growth\" data-whighlight-color=\"opacity-text\">\n\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\tVai iniciar um projecto?\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-mb-4\"><\/div>\n\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\/tbmb\/contactos\" class=\"mil-btn mil-accent\">\n                <span >\n                    Fale connosco                <\/span>\n                                <i class=\"fa fa-arrow-right\"><\/i>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<!-- call to action end -->\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43e4437 e-flex e-con-boxed e-con e-parent\" data-id=\"43e4437\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Regime Fiscal de Apoio ao Investimento Dedu\u00e7\u00e3o sobre o investimento At\u00e9 30 % Das aplica\u00e7\u00f5es relevantes, para investimentos at\u00e9 15..<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-layout-builder.php","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-5210","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/pages\/5210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/comments?post=5210"}],"version-history":[{"count":81,"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/pages\/5210\/revisions"}],"predecessor-version":[{"id":5366,"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/pages\/5210\/revisions\/5366"}],"wp:attachment":[{"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/media?parent=5210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}