The opinion addresses the application process for SIFIDE (Fiscal System for Business Research and Development Incentives), a fiscal incentive regime in Portugal dedicated to business research and development. The author, Fátima Roxo, is an Associate Partner CFA specializing in Financial Incentives and SIFIDE.
The opinion's title suggests that the SIFIDE application process requires practical and direct work, metaphorically described as "writing on the factory floor." This indicates that the author considers incentive applications should be based on real and concrete activities developed by companies, not merely on theoretical or abstract documentation.
The piece reflects on the importance of companies tangibly demonstrating their R&D projects when applying to the fiscal incentive system. The "on the factory floor" approach implies that deep knowledge of companies' internal operations is necessary to prepare effective applications that comply with SIFIDE requirements.
The article likely aims to guide Portuguese companies on how to better prepare their SIFIDE applications, emphasizing the need for a close connection between the submitted documentation and the actual research and development activities carried out by the company.
