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<td align="center" style="padding:0;Margin:0;font-size:0" class=""><a href="https://go-pt.leyton.com/e/1089582/-MKT-EMAILING-AYUDA-RFAI-EXO28/ft8xcf/2107803429/h/xU1Cz854dKkqBln674nLdtqoZirUMuYVL-8DH7V8g3s" style="mso-line-height-rule:exactly;text-decoration:underline;color:#1376C8;font-size:14px" target="_blank"><img alt="" class="adapt-img" src="https://grodoy.stripocdn.email/content/guids/CABINET_c88b171c6efcbdcbc63dc53bcd93c74de70a50954194c530f612fa60e6ee9a33/images/rfai_1_1_7sj.png" style="display:block;font-size:14px;border:0;outline:none;text-decoration:none;margin:0;border-radius:0" width="594"></a></td>
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<p style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:21px;letter-spacing:0;color:#002c49;font-size:14px">Os investimentos realizados em 2025 podem ainda gerar uma <strong style="font-weight:700 !important">poupança fiscal até 30%,</strong> sendo fundamental validar o seu enquadramento no <strong style="font-weight:700 !important">RFAI</strong>.</p>
<p style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:21px;letter-spacing:0;color:#002c49;font-size:14px"> </p>
<p style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:21px;letter-spacing:0;color:#002c49;font-size:14px">O RFAI (Regime Fiscal de Apoio ao Investimento) é um benefício fiscal que permite deduzir à coleta de <strong style="font-weight:700 !important">IRC</strong> uma percentagem relevante do investimento realizado em <strong style="font-weight:700 !important">ativos não correntes (tangíveis e intangíveis) </strong>e na <strong style="font-weight:700 !important">contratação de RH qualificados</strong> no âmbito de projetos de investimento inicial e/ou de crescimento da atividade.</p>
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<p style="Margin:0;mso-line-height-rule:exactly;font-family:arial, 'helvetica neue', helvetica, sans-serif;line-height:21px;letter-spacing:0;color:#333333;font-size:14px"> </p>
<p style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px"><strong style="font-weight:700 !important">Podem ser elegíveis:</strong></p>
<ul style="font-family:arial, 'helvetica neue', helvetica, sans-serif;padding:0px 0px 0px 40px;margin-top:15px;margin-bottom:15px">
<li style="color:#002c49;margin:0px 0px 15px;font-size:14px;font-family:Montserrat, sans-serif;line-height:14px">
<p style="mso-margin-top-alt:15px;Margin:0;mso-line-height-rule:exactly;mso-margin-bottom-alt:15px;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px">Investimentos realizados em <strong style="font-weight:700 !important">2025</strong>, enfocados na criação, expansão ou modernização da atividade produtiva e/ou operacional</p>
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<li style="color:#002c49;margin:0px 0px 15px;font-size:14px;line-height:14px;font-family:Montserrat, sans-serif">
<p style="Margin:0;mso-line-height-rule:exactly;mso-margin-bottom-alt:15px;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px">Aquisição de <strong style="font-weight:700 !important">ativos tangíveis</strong> em estado novo (equipamentos e tecnologia, entre outros)</p>
</li>
<li style="color:#002c49;margin:0px 0px 15px;font-size:14px;line-height:14px;font-family:Montserrat, sans-serif">
<p style="Margin:0;mso-line-height-rule:exactly;mso-margin-bottom-alt:15px;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px">Aquisição de <strong style="font-weight:700 !important">ativos intangíveis</strong> (software, know-how, licenças)</p>
</li>
<li style="color:#002c49;margin:0px 0px 15px;font-size:14px;font-family:Montserrat, sans-serif;line-height:14px">
<p style="Margin:0;mso-line-height-rule:exactly;mso-margin-bottom-alt:15px;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px;"><strong style="font-weight:700 !important">Custos salariais</strong> decorrentes da criação de postos de trabalho de pessoas com mestrado ou doutoramento</p>
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<p style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px"> </p>
<p style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px"><strong style="font-weight:700 !important">Este benefício pode ser relevante se a sua empresa:</strong></p>
<ul style="font-family:arial, 'helvetica neue', helvetica, sans-serif;padding:0px 0px 0px 40px;margin-top:15px;margin-bottom:15px">
<li style="color:#002c49;margin:0px 0px 15px;font-size:14px;font-family:Montserrat, sans-serif;line-height:14px">
<p style="mso-margin-top-alt:15px;Margin:0;mso-line-height-rule:exactly;mso-margin-bottom-alt:15px;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px">Aumentou a sua capacidade produtiva</p>
</li>
<li style="color:#002c49;margin:0px 0px 15px;font-size:14px;font-family:Montserrat, sans-serif;line-height:14px">
<p style="Margin:0;mso-line-height-rule:exactly;mso-margin-bottom-alt:15px;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px">Diversificou a sua atividade</p>
</li>
<li style="color:#002c49;margin:0px 0px 15px;font-size:14px;font-family:Montserrat, sans-serif;line-height:14px">
<p style="Margin:0;mso-line-height-rule:exactly;mso-margin-bottom-alt:15px;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px">Implementou novos processos produtivos</p>
</li>
<li style="color:#002c49;margin:0px 0px 15px;font-size:14px;font-family:Montserrat, sans-serif;line-height:14px">
<p style="Margin:0;mso-line-height-rule:exactly;mso-margin-bottom-alt:15px;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px">Investiu em tecnologia ou transformação digital</p>
</li>
<li style="color:#002c49;margin:0px 0px 15px;font-size:14px;line-height:14px;font-family:Montserrat, sans-serif">
<p style="Margin:0;mso-line-height-rule:exactly;mso-margin-bottom-alt:15px;font-family:Montserrat, sans-serif;line-height:14px;letter-spacing:0;color:#002c49;font-size:14px;">Contratou mestrados ou doutorados</p>
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<p class="b" style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:30px;letter-spacing:0;color:#ff6633;font-size:20px;text-align:center"><strong style="font-weight:700 !important"><a href="https://go-pt.leyton.com/e/1089582/-MKT-EMAILING-AYUDA-RFAI-EXO28/ft8xcf/2107803429/h/xU1Cz854dKkqBln674nLdtqoZirUMuYVL-8DH7V8g3s" style="mso-line-height-rule:exactly;text-decoration:underline;color:#ff6633;font-size:20px;font-family:Montserrat, sans-serif;text-align:center" target="_blank">Avaliação gratuita do seu investimento</a></strong></p>
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<p style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:21px;letter-spacing:0;color:#002c49;font-size:14px">O enquadramento correto dos seus investimentos pode ter um impacto direto no IRC a apurar, sendo possível recuperar uma parte significativa do investimento realizado.</p>
<p style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:21px;letter-spacing:0;color:#002c49;font-size:14px"> </p>
<p style="Margin:0;mso-line-height-rule:exactly;font-family:Montserrat, sans-serif;line-height:21px;letter-spacing:0;color:#002c49;font-size:14px">Se pretende validar o enquadramento do seu investimento, a nossa equipa pode apoiá-lo numa análise rápida e sem compromisso.</p>
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<!--[if !mso]><!-- --><span class="z msohide" style="border-style:solid;border-color:#ff6633;background:#ff6633;border-width:0px 0px 2px 0px;display:inline-block;border-radius:30px;width:auto;mso-hide:all"><a class="v" href="https://go-pt.leyton.com/e/1089582/-MKT-EMAILING-AYUDA-RFAI-EXO28/ft8xcf/2107803429/h/xU1Cz854dKkqBln674nLdtqoZirUMuYVL-8DH7V8g3s" style="mso-style-priority:100 !important;text-decoration:none !important;mso-line-height-rule:exactly;color:#FFFFFF;font-size:14px;padding:10px 20px;display:inline-block;background:#ff6633;border-radius:30px;font-family:Montserrat, sans-serif;font-weight:normal;font-style:normal;line-height:16.8px;width:auto;text-align:center;letter-spacing:0;mso-padding-alt:0;mso-border-alt:10px solid #ff6633" target="_blank">AVALIAR O MEU INVESTIMENTO</a></span> <!--<![endif]--></td>
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