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Abstract(s)
O Regime fiscal de apoio ao investimento (RFAI) consiste num benefício fiscal de âmbito regional apoiado num regulamento comunitário. Este benefício fiscal surge em 2009, no âmbito de um programa que visava promover o desenvolvimento económico e o emprego, pelo que o seu objetivo primordial é atrair investimento para determinadas regiões menos desenvolvidas que por esse motivo seriam menos atrativas para as empresas, conjugado com a promoção da criação de emprego. O RFAI constitui, assim, uma ferramenta política parafiscal.
Ao longo da sua vigência, o RFAI foi sofrendo várias alterações, sendo a mais significativa em 2014, provocada essencialmente pela entrada em vigor do novo regulamento comunitário.
É atualmente o benefício fiscal de dedução à coleta em sede de IRC de maior dimensão que demonstrou desde cedo o seu potencial pela forte adesão das empresas, configurando de certo modo um meio de financiamento das empresas através da poupança fiscal.
Contudo, no que respeita ao regime propriamente dito denota-se que o mesmo apresenta uma elevada complexidade na aplicação, derivada das inúmeras regras subjacentes e agravada pelas lacunas existentes na própria lei, limitações impostas pelo próprio regime e litigância. Tais dificuldades podem provocar um entrave no cumprimento do objetivo principal do RFAI, o que resultaria num efeito negativo subjacente a esta ferramenta política parafiscal.
The Tax Scheme for Investment Support (RFAI) consists of a regional tax benefit based on a European Commission regulation. This tax benefit arises in 2009 as part of a program aimed at promoting economic development and employment. Its primary objective is to attract investment to certain less developed regions which would therefore be less attractive to businesses coupled with the promotion of job creation. RFAI thus constitutes a political tool for the fiscal sector. Throughout its period, various amendments have been made to the RFAI, the most significant being in 2014, mainly due to the entry of the new European Commission regulation. It is currently the tax benefit of deduction to taxable income in the Corporate Income Tax (CIT) that has demonstrated its potential for the strong adhesion of companies from a very early stage, setting up in a certain way a means of business financing through tax savings. However, with respect to the scheme itself, it is said that it presents a high complexity in the application derived from the innumerable underlying rules and aggravated by the existing gaps in the law itself, limitations imposed by the regime itself and litigation. Such difficulties may hamper the achievement of the main objective of the RFAI,
The Tax Scheme for Investment Support (RFAI) consists of a regional tax benefit based on a European Commission regulation. This tax benefit arises in 2009 as part of a program aimed at promoting economic development and employment. Its primary objective is to attract investment to certain less developed regions which would therefore be less attractive to businesses coupled with the promotion of job creation. RFAI thus constitutes a political tool for the fiscal sector. Throughout its period, various amendments have been made to the RFAI, the most significant being in 2014, mainly due to the entry of the new European Commission regulation. It is currently the tax benefit of deduction to taxable income in the Corporate Income Tax (CIT) that has demonstrated its potential for the strong adhesion of companies from a very early stage, setting up in a certain way a means of business financing through tax savings. However, with respect to the scheme itself, it is said that it presents a high complexity in the application derived from the innumerable underlying rules and aggravated by the existing gaps in the law itself, limitations imposed by the regime itself and litigation. Such difficulties may hamper the achievement of the main objective of the RFAI,
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Keywords
RFAI Benefício fiscal Regulamento comunitário Ferramenta política parafiscal Lacunas Limitações Litigância Tax benefit Community regulation Parafiscal policy tool Gaps Limitations Litigation