The Ministry of Economy introduced a series of operational modifications to the Knowledge Economy Promotion Regime, with the aim of improving its implementation, strengthening transparency in the processes and optimizing the administration of the assigned fiscal quota.
This is established by the Resolution 67 / 2025 from the Secretariat of Small and Medium-Sized Enterprises, Entrepreneurs and the Knowledge Economy, published today (08/05/2025) in the Official Gazette, which updates aspects originally defined in Resolution 268/2022. This regulation had established the conditions for granting and controlling the benefits provided for in Law No. 27.506 and its regulations. The Knowledge Economy Promotion Regime, with national scope, seeks to Incentivize economic activities based on the intensive use of knowledge, innovation, and digitalization for the production of goods, the provision of services, and the improvement of production processes.
Specifically, among the main modifications which introduces the new standard, the following stand out:
- Verification and control rate: It is set at 0% until December 31, 2025, exempting beneficiaries from the payment provided for in Law No. 27.506.
- Final technical reportCompanies will have 10 business days to express their agreement or disagreement with the technical report issued. Failure to respond will be considered a violation of the law. Depending on the type of noncompliance detected, sworn declarations may be amended, benefits suspended, or the issuance of future Tax Credit Certificates adjusted.
- Issuance of Tax Credit Certificates (CCF): It is specified that the CCF will be granted monthly from the approval of the registration in the regime, based on the data declared in Form 931 corresponding to up to four previous periods.
- Transitional clauseApplications pending at the time the 2024 fiscal quota is exhausted will not generate retroactive benefits. Certificates will begin to be issued starting in January 2025, subject to available funding.
La Resolution 67 / 2025 will enter effective Friday, May 9, to optimize the administration of the regime and support companies leading the country's technological transformation.
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