This tax measure applies to new amortized investments.
This measure is intended to support investment in:
– assets that tend to promote the R&D of new products and advanced technologies that respect the environment
– patents acquired or developed internally
All companies subject to corporate tax that invest in such assets.
Improvement in net income
Increase your company’s equity
Addition al deduction of 13.5% from the amount of capitalized expenses, which allows a reduction of ISOC of about 3.4% from the amount of investments.