Fomentos

Merchandise Law

ELDORADO assists its partners in executing projects of the Merchandise law, which provides tax incentives to companies that carry out research and development of technological innovation, whether in the manufacturing process and / or adding new features, or in the design of products.

The benefits of Chapter III of the Merchandise Law are based on tax incentives, such as: 

• Deductions from Income Tax and Contribution on Net Profit – CSLL of expenditures made in R&D activities
• Reduction of the Tax on Industrialized Products – IPI in the purchase of machinery and equipment for R&D
• Accelerated depreciation of these assets
• Accelerated amortization of intangible assets
• Reduction of income tax withheld at source on shipment abroad resulting from transfer of technology contracts;
• Exemption from the income tax withheld at source on offshore remittances for the registration and maintenance of trademarks, patents and cultivars.