Companies implementing investment projects now gain a significant tax advantage. With the new regulation, there is an opportunity to activate the tax exemption within the same fiscal year, offering substantial liquidity and strategic flexibility.

What the New Process Provides

• Companies carrying out investment projects can, by December 31st of each year:

  • Apply for certification of project completion, or

  • Certify the implementation of at least 50% or 65% of their investment plan.

• If the certification decision is issued before the tax return filing deadline for the same year, the company can immediately utilize the tax exemption, reducing its tax burden.

Benefits for Companies

• Immediate tax reduction within the same fiscal year.

• Enhanced liquidity and cash flow stability.

• Improved tax planning:companies can strategically utilize the exemption during periods of high profitability.

• Simplified process:avoiding multi-year allocation of tax relief.

Steps to Take Advantage

• Submit the certification request before the end of the calendar year.

• Closely monitor the decision issuance process to ensure completion before the tax return submission deadline.

• Strategically manage the amount of tax exemption based on taxable profits.

A Significant Opportunity in a Critical Period

The ability to immediately leverage tax exemptions has now become a crucial tool for strengthening liquidity, competitiveness, and the implementation of investment projects, especially in an economic environment that demands smart and timely actions.

The AFS team is at your disposal to guide you step-by-step in utilizing this new opportunity and maximizing the benefits for your business.

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