Lei do Bem · Lei 11.196/2005
Turn tax due into science that compounds.
Companies taxed under Lucro Real can fund technological innovation and deduct eligible R&D expenditure — with AXIOM structuring the project, the evidence and the dossier.
How it works
The mechanism, in plain terms.
Who can participate
Brazilian companies under Lucro Real with taxable profit in the fiscal year and R&D or technological innovation activities executed in the country.
Fiscal benefits
Additional exclusion of 60%–100% of eligible expenditure from the IRPJ and CSLL base, accelerated depreciation and amortisation, and IPI reduction on R&D equipment.
Governance
Technical dossier, cost allocation, timesheets and milestone evidence maintained continuously and reviewed by our Compliance and Audit committees.
Operational flow
Seven steps, fully documented.
- 01
Eligibility diagnosis (Lucro Real)
- 02
Project selection and framing
- 03
Technical and accounting documentation
- 04
Execution with milestone tracking
- 05
FORMP&D submission
- 06
Fiscal benefit capture
- 07
Audit-ready dossier retention
Eligible projects
Eligibility under evaluation.
Lei do Bem framing is assessed asset by asset with our tax and technical advisors. No asset is listed as eligible until that assessment is concluded and documented.
Participating companies
Corporate sponsors in the programme.
FAQ