In order to promote the technological development, there are specific laws and regulations in Brazil that encourage and, in some cases, demand investments in research, development and innovation in various sectors of the economy.
Below you will find information on the main programs and administrative measures aimed at innovation in Brazil. This information is useful for the academic community as well as to companies that wish to sign R&D&I partnerships with UFSC.
The purpose of this compendium is not to be exhaustive but to provide the academic community with key information on each program and where to find further details. The list is constantly updated by SINOVA, which is readily available to clarify any doubts.
Concessionaire, licensee and authorized companies of the electric energy sector in Brazil are obliged by Law No. 9.991, of 24 July 2000, to invest at least 1% of their net operating income in Research, Development and Innovation (R&D&I) and in energy supply and end-use efficiency programs. From 1 January 2016, this percentage may be increased from 0.25% up to 0.50%.
The Incentive Program for Technological Innovation and Intensification of the Motor Vehicle Production Chain (Inovar-Auto) was established by Law no. 12.715/2002. Its aim is to foster competitiveness in the Brazilian automotive industry, setting goals that, if met, provide tax benefits to automakers. By making cars more economical and safe and by investing in the supply chain, engineering, basic industrial technology, research & development and supplier training, companies can reduce their tax on manufactured products (IPI) in up to thirty (30) percentage points.
The Computer Law grants tax incentives to technology companies that (i) show proof of tax compliance; (ii) are producers of items whose NCM (Mercosul Common Nomenclature) are on the list of products that receive incentive by the Law; and (iii) invest in Research & Development. It is mainly aimed at Hardware and Electronic Components, and its benefits only fall on goods whose NCM codes are on the list of products subject to incentives.
The Federal Government provides – through the Ministry of Science, Technology and Innovation – tax incentives to all legal entities that invest in Research and Development of technological innovation. The Law no. 11.196/05 (known as “Lei do Bem”) aims to bring the private sector and the universities closer together, enhancing research results and having as basis the concepts developed in the Frascati Manual, which is the international methodological reference for statistical surveys on R&D activities.
Since 1998, the National Agency of Petroleum, Natural Gas and Biofuels (ANP) establishes in its exploration concession contracts that its concessionaires must invest 1% of their gross income in Research and Development. Through this promoting mechanism for Research and Development, more than R$5,228 billion have already been invested in institutions accredited by ANP or in the facilities of the concessionaire itself or of affiliated and national companies.
According to the Technical Guidance of the Genetic Heritage Management Council – CGEN no. 01, the access to genetic heritage is an activity carried out with the genetic heritage in order to isolate, identify and use genetic origin information found in molecules and substances from the metabolism of living beings and from extracts obtained from these organisms.
For further information on the programs, access this link (in Portuguese).