IFICI — eligible company activities for the export route (al. c-ii)

Verified

FACT ID · ifici-eligible-cae-export

Canonical value

For the export route (al. c-ii), the employing company’s main activity must fall under a CAE-Rev.3 code in Anexo II: extractive industries (divisions 05–09), manufacturing (10–33), information & communication (58–63), physical/natural-sciences R&D (group 721), higher education (subclass 85420) and human health (subclasses 86100–86904).VERIFIED
Issuing authority
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Legal instrument
Portaria n.º 352/2024/1, Anexo II; EBF Art. 58.º-A n.º 1 c) ii)
Last verified
Review cadence
quarterly

Change history

Initial captureFor the export route (al. c-ii), the employing company’s main activity must fall under a CAE-Rev.3 code in Anexo II: extractive industries (divisions 05–09), manufacturing (10–33), information & communication (58–63), physical/natural-sciences R&D (group 721), higher education (subclass 85420) and human health (subclasses 86100–86904).

No further changes recorded yet — unchanged since it was first captured.

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