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Consulting 02Lei do Bem (R&D Tax Incentive)
Brazilian Law 11,196/2005 (Lei do Bem) allows companies to deduct research and technological development expenditures from corporate income tax (IRPJ) and social contribution (CSLL). Companies under the actual profit regime that do R&D often leave money on the table because they fail to identify eligible activities or lack proper documentation. We run the technical survey, qualify the projects, build the supporting file and follow through to the FORMP&D filing.
- Initial assessment
- Free of charge
- Cycle
- Annual
- For
- Companies under the actual profit regime
Key points
Free initial assessment
An estimate of the potential before any contract.
Technical qualification
Projects framed according to MCTI criteria.
Defensible file
Structured documentation to withstand a tax audit.
Recurring gain
An annual routine in place, not a one-off exercise.
Deliverables
- Estimate of the potential benefit
- Survey and qualification of eligible projects
- Expenditure calculation report
- Technical supporting file
- Support in completing the FORMP&D
Client results
"We were sure we were already capturing everything. The review found eligible expenditures our own tax team could not see, with an audit-ready file."
R$ 680k in additional tax incentives identified
R&D Manager, Chemicals and Materials. Identity withheld under a confidentiality agreement; reference available upon request.
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