The Government extended until eDecember 31, 2021 the Fiscal Incentive Regime aimed at promoting the national manufacture of capital goods, information technology and telecommunications through the issuance of a tax bond, for manufacturers who have industrial establishments located in the National Territory, through the Decree 1051 / 2020.
The regulations, published this Tuesday (29.12.2020) in the Official Gazette, incorporate the operations that companies carry out in 2021 for the request of the tax credit bonus that can be applied to the payment of national taxes.
Thus, it was determined that for applications for the issuance of tax bonds for invoices issued until December 31, 2021, inclusive, The benefit to be granted will be equivalent to 50% of the value resulting from the sum of two components applicable to the value of the capital assets covered by the Regime.
The first is 6% of the amount resulting from deducting from the sale price the value of the inputs, parts or components of imported origin incorporated into the good, which have been nationalized with a 0% import duty.
The second component is el 8% of the amount resulting from the same operation as the first, but with an import duty higher than 0%.
As for applications for the issuance of tax bonds by companies qualified as micro, small or medium, regarding invoices issued until December 31, 2021, The benefit to be granted is equivalent to 60% of the value resulting from the sum of the two components.
In addition, the benefit may be increased by up to 15% of its amount, provided that the beneficiaries prove, with each application, that they have made investments aimed at improving productivity, quality and innovation in processes and products.
For these purposes, they may be computed up to an equivalent of: 70% of the value of investments made in innovation, research and technological development, invoiced and carried out from January 1, 2020 and duly accredited.
These investments must be associated with technological projects and services developed by Technological Linkage Units (UVT), or organizations or entities registered in the Registry of Scientific and Technological Organizations and Entities (Roecyt), which accredit technical capabilities linked to the development of the sectorial activity.
Likewise, beneficiaries may request the issuance of the fiscal bond until March 31, 2022.
Operations for the sale of capital goods covered by the Regime will be eligible, provided that the corresponding invoices have been issued by the beneficiary until December 31, 2021, and they are not more than one year old.
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