<html xmlns="http://www.w3.org/1999/xhtml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:v="urn:schemas-microsoft-com:vml"><head><title>RFAI - Aplicação em Caso Prático Real</title><!--[if gte mso 9]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPerInch>96</o:PixelsPerInch></o:OfficeDocumentSettings></xml><![endif]--><!--[if !mso]><!--><link href="https://fonts.googleapis.com/css?family=Montserrat:400,400i,700,700i|Lato:400,400i,700,700i" rel="stylesheet"><!--<![endif]-->
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<meta content="text/html;charset=UTF-8" http-equiv="Content-Type"></head><body bgcolor="#f0f0f0" style="margin:0; padding:0;font-family:Arial, Helvetica, sans-serif; font-size:12px; color:#000000;"><!--[if !mso 9]><!--><span style='font-size:0px;max-width: 0px;max-height: 0px;mso-hide:all;display:block;'> </span><!--<![endif]--><head>
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<table style="color:#333;font-size:11px;font-family:Arial; padding:5px;text-align:center;;width:600px;" class="tmplheader" align="center" id="H_INNER"><tr><td><div class="txtsize" style="text-align:center;color:#333;font-size:11px;font-family:Arial; ">Can't read or see images? <a target="_blank" href="https://krts-zgpvh.campaign-view.com/ua/viewinbrowser?od=3zea3ff421824c4f626c25c7679a07aaa3903854b3374f365ff5ddea09446a7d13&rd=154f9ce4d9422d54&sd=154f9ce4d9421e25&n=11699e4bf61cfbd&mrd=154f9ce4d9421e1c&m=1" style="color:#03F;font-size:11px;font-family:Arial;"><span style='color:#03F;font-size:11px;font-family:Arial;'>View this email in a browser</span></a></div></td></tr></table>
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<div class="zppage-container">
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<tbody><tr>
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<div componentbgcolor="#333333" componentlineheight="18pt" componentpaddingbottom="15px" componentpaddingleft="15px" componentpaddingright="15px" componentpaddingtop="17px" style="background-color: rgb(51, 51, 51); line-height: 18pt;"><p style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: left; line-height: 18pt;"><font color="#333333" face="Arial, Helvetica" style="color: rgb(51, 51, 51); font-size: 24pt; line-height: 18pt;"><span style="line-height: 18pt;">
</span></font></p><p align="left" style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: left; line-height: 18pt;"><font style="font-size: 12pt; font-family: Arial, Helvetica;"></font></p><blockquote style="margin: 0 0 0 40px; border: none; padding: 0px;"><span><p align="center" style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: center; line-height: 18pt;"><font face="Arial, Helvetica" style><font style><font style><font style><font style><font color="#b4975a" style="font-size: 22pt;"><b style><b style><b style></b></b></b></font></font></font></font></font></font></p><p align="left" style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: left; line-height: 18pt;"><font face="Arial, Helvetica" style><font style><font style><font style><font color="#b4975a" style="font-size: 22pt;"><b style><b style><b style><b style="color: rgb(180, 151, 90); font-family: Arial, Helvetica; text-align: center;"><b style><b style><b style>Regime Fiscal de Apoio ao Investimento</b></b></b></b></b></b></b></font></font></font></font></font></p><p style="margin: 0;padding: 0px;font-family:Arial, Helvetica, sans-serif; color:#000000;line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;"></p></span></blockquote><span><font color="#b4975a">
</font><p align="center" style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: center; line-height: 18pt;"><font face="Arial, Helvetica" style><font style><font style><font style><font style><font color="#b4975a" style="font-size: 26pt;"><b style><b style><b style><span>
</span></b></b></b></font></font></font></font></font></font></p>
</span><font face="Arial, Helvetica" style="line-height: 18pt;"><b style><b style><b style><font color="#b4975a" style="font-size: 12pt; line-height: 18pt;"><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><font face="Arial, Helvetica"></font></p></font></b></b></b></font><p style="margin: 0;padding: 0px;font-family:Arial, Helvetica, sans-serif; color:#000000;line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;"></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt;"></p></div>
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<div class="zpelement-wrapper" id="elm_1743427316170" style=";word-wrap:break-word;overflow:hidden;padding-right:0px;background-color:#f0f0f0;">
<table bgcolor="#f0f0f0" border="0" cellpadding="0" cellspacing="0" class="zpAlignPos" style=" mso-table-lspace:0pt; mso-table-rspace:0pt;font-size:12px;padding:0px;border:0px;border-collapse:collapse; mso-table-lspace:0pt; mso-table-rspace:0pt;word-break:break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" width="100%">
<tbody><tr><td class="paddingcomp" style="border-collapse:collapse; mso-table-lspace:0pt; mso-table-rspace:0pt;border:0px;padding:7px 15px;font-size:12pt;font-family:Arial,Helvetica;line-height:18pt;border-top:0px none ; border-bottom:0px none ;padding-top:15px;padding-bottom:7px;padding-right:15px;padding-left:15px;">
<div componentbgcolor="rgb(240, 240, 240)" componentlineheight="18pt" componentpaddingbottom="7px" componentpaddingleft="15px" componentpaddingright="15px" componentpaddingtop="15px" style="background-color: rgb(240, 240, 240); line-height: 18pt;"><p style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: left; line-height: 18pt;"><font color="#333333" face="Arial, Helvetica" style="color: rgb(51, 51, 51); font-size: 24pt; line-height: 18pt;"><span style="line-height: 18pt;">
</span></font></p><p align="left" style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: left; line-height: 18pt;"><font style="font-size: 12pt; font-family: Arial, Helvetica;"></font></p><span>
<p align="center" style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: center; line-height: 18pt;"><b style="font-family: Arial, Helvetica; font-size: 12pt;"><b><b><b><font color="#b4975a" style="font-size: 14pt;"><span><font>O <b>RFAI</b> permite que as empresas possam deduzir à coleta apurada uma percentagem do investimento realizado em expansão, modernização ou aumento da capacidade produtiva.</font></span></font></b></b></b></b></p>
</span><font face="Arial, Helvetica" style="line-height: 18pt;"><b style><b style><b style><font color="#b4975a" style="font-size: 12pt; line-height: 18pt;"><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><font face="Arial, Helvetica"></font></p></font></b></b></b></font><p style="margin: 0;padding: 0px;font-family:Arial, Helvetica, sans-serif; color:#000000;line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;"></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt;"></p></div>
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</span></font></p><p align="left" style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: left; line-height: 18pt;"><font style="font-size: 12pt; font-family: Arial, Helvetica;"></font></p><span>
<p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font><b><u>Um exemplo prático</u></b></font></font></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font>Imagine uma empresa que decide investir no crescimento e modernização da sua atividade:</font></font></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font>Investimento realizado:</font></font></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"></font></p><ul style="font-size: 12pt; font-family: Arial, Helvetica; line-height: 18pt;"><li style="font-size: 12pt; font-family: Arial, Helvetica; line-height: 18pt;"><span>Equipamentos e ativos produtivos: 300.000€</span><li style="font-size: 12pt; font-family: Arial, Helvetica; line-height: 18pt;">Tecnologia, software e sistemas de informação: 200.000€</ul><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"></font></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font>\U0001f449 Total de investimento elegível: <b>500.000€</b></font></font></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><b style="font-size: 12pt; font-family: Arial, Helvetica;"><br></b></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><b style="font-size: 12pt; font-family: Arial, Helvetica;">Quanto pode recuperar com o RFAI?</b></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><span style="font-size: 12pt; font-family: Arial, Helvetica;">Neste cenário, o benefício fiscal pode ir até:</span></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><span style="font-size: 12pt; font-family: Arial, Helvetica; font-weight: bold;">\U0001f449 </span><b style="font-size: 12pt; font-family: Arial, Helvetica;">30% de 500.000€ = 150.000€</b></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><b style="font-size: 12pt; font-family: Arial, Helvetica;"><br></b></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><b style="font-size: 12pt; font-family: Arial, Helvetica;">\U0001f4b0 O impacto no IRC:</b></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"><span style="font-size: 12pt; font-family: Arial, Helvetica;">Se, por exemplo, esta empresa tiver uma coleta de IRC de 300.000€:</span></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 18pt; text-align: left;"></p><ul><li style="color: rgb(0, 0, 0); font-family: Arial, Helvetica; font-size: 12pt;"><span style="font-family: Arial, Helvetica; font-size: 12pt;">Dedução RFAI: 150.000€</span><li style="color: rgb(0, 0, 0); font-family: Arial, Helvetica; font-size: 12pt;"><span style="font-family: Arial, Helvetica; font-size: 12pt;">IRC a pagar:</span><span style="font-family: Arial, Helvetica; font-size: 12pt;"> </span><span style="font-family: Arial, Helvetica; font-size: 12pt;">apenas </span><b style="font-family: Arial, Helvetica; font-size: 12pt;">150.000€</b></ul></span><font face="Arial, Helvetica" style="line-height: 18pt;"><font style="font-size: 12pt; line-height: 18pt;"><p style="line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;margin: 0;color: rgb(180, 151, 90); font-weight: bold;"></p><p style="line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;margin: 0;color: rgb(180, 151, 90); font-weight: bold;"></p><p style="line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;margin: 0;color: rgb(180, 151, 90); font-weight: bold;"></p><p style="line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;margin: 0;color: rgb(180, 151, 90); font-weight: bold;"></p><p style="line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;margin: 0;color: rgb(180, 151, 90); font-weight: bold;"></p><p style="line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;margin: 0;color: rgb(180, 151, 90); font-weight: bold;"></p><p style="line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;margin: 0;color: rgb(180, 151, 90); font-weight: bold;"></p><font face="Arial, Helvetica" style="color: rgb(180, 151, 90); font-weight: bold;">
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<b><span><b><span>Conte connosco<span> </span></span><span>para o acompanhar na</span><span><span> </span>otimização fiscal.</span></b></span></b>
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<p style="line-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;text-align: center; line-height: 19pt;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><span>
</span></font></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 19pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font><font><font><b><b>\U0001f91d</b> COMO PODEMOS AJUDAR</b></font></font></font></font></font></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 19pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"></font></font></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 19pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font>Avaliamos o seu investimento de forma rigorosa, identificando oportunidades de otimização fiscal e assegurando a correta aplicação dos benefícios disponíveis.</font></font></font></font></p><p style="font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;margin: 0;line-height: 19pt; text-align: left;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;"><font>Se fez investimentos em 2024 ou 2025, este é o momento certo para avaliar o enquadramento no <b>RFAI.</b></font></font></font></font></p><p style="margin: 0;padding: 0px;font-family:Arial, Helvetica, sans-serif; color:#000000;line-height:1.7;font-family:Arial,verdana;font-size:12px;padding:0px;"></p><font color="#000000" face="Arial, Helvetica" style="font-size: 12pt;color:#000000;">
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