Digitalisation, BIM and Tax Incentives: How to Maximise Business Efficiency and Sustainability

Digital transformation in the construction sector goes far beyond adopting technology. Implementing the BIM methodology and automating processes represents a genuine revolution in how companies operate, making them more efficient, sustainable and competitive. However, this transition involves risks, as innovation is not only technological, but also process-related and organisational.

One of the major opportunities for companies investing in BIM and process automation is to benefit from SIFIDE tax incentives – a programme that allows them to recover a significant proportion of their investment in Research & Development (R&D).

How can innovation risk be turned into financial returns?

SIFIDE (“Tax Incentive System for Business R&D”) was created to encourage companies to invest in Innovation and Development, allowing them to recover part of that investment through tax credits. Companies that commission R&D services from entities recognised by ANI – such as ndBIM – can deduct 100% of these costs for tax credit purposes.

If it is the company's first year in SIFIDE, the incentive can reach up to 82,5%

In subsequent years, the benefit can work as follows:

Base rate: 32,5% of R&D investments
Incremental uplift: 50% of the increase in investment compared with the average of the last 2 years (up to 1,5M€)

Detailed Calculation of the SIFIDE Tax Benefit

Practical Example:

R&D expenditure in the current year: 300.000€
Average R&D expenditure in the previous two years: 200.000€
Increase in expenditure: 300.000€ - 200.000€ = 100.000€

Tax Credit Calculation:

Base Rate: 32,5% of 300.000€ = 97.500€
Incremental Rate: 50% of 100.000€ = 50.000€

Total Tax Benefit: 97.500€ + 50.000€ = 147.500€

Effective Benefit Rate: (147.500€ / 300.000€) × 100 ≈ 49,2%

This example shows that, with an increase of 100.000€ in R&D expenditure compared with the average of the previous two years, the company can recover almost half of its investment in R&D through SIFIDE.

Which R&D activities are covered by SIFIDE?

• Research expenditure: expenditure incurred by a corporate income tax (IRC) taxpayer with a view to acquiring new scientific or technical knowledge;

• Development expenditure: expenditure incurred by a corporate income tax (IRC) taxpayer through the use of research findings or other scientific or technical knowledge with a view to discovering or substantially improving raw materials, products, services or manufacturing processes.

References: https://sifide.ani.pt/

What are the advantages of engaging ndBIM compared with other entities?

If a company commissions R&D services from an entity that does not hold ANI accreditation, these costs are treated as project-specific operating expenses and, under SIFIDE requirements, are limited to 55% of the costs of personnel directly involved in R&D.

However, if the company engages an entity recognised by ANI (such as ndBIM), 100% of the contract value can be included as eligible expenditure under SIFIDE, without this limitation.

In summary:

1) If the company carries out R&D internally:

It can include the salaries of qualified personnel (level 4 or above).

It can include operating expenses, but these are capped at 55% of personnel costs.

2) If the company commissions R&D services from an entity that does NOT hold ANI accreditation:

These costs are treated as project-specific operating expenses and are subject to the same limit of 55% of personnel costs.

3) If the company commissions R&D services from an entity recognised by ANI (such as ndBIM):

100% of the contract value is considered eligible under SIFIDE without restrictions.

Engaging ndBIM is treated in the same way as commissioning R&D activities from public entities.

Uplift for Sustainable Projects and Ecodesign

What is Ecodesign and how does it relate to BIM?

Ecodesign is a product development approach that aims to minimise environmental impacts throughout a product's life cycle, from raw material extraction to reuse or recycling. In the construction sector, this methodology can be applied through BIM, as it enables scenario simulation and the optimisation of materials and construction processes, reducing waste and improving energy efficiency. By integrating Ecodesign practices into BIM workflows, companies ensure greater sustainability in their projects and can benefit from SIFIDE tax incentives.

Projects classified as "Ecological Product Design" (Ecodesign) benefit from a 20% uplift in associated R&D expenditure.

How does this uplift work in the previous example?

Eligible Expenditure: 300.000€
20% Uplift: 20% of 300.000€ = 60.000€
Total Expenditure Taken into Account: 300.000€ + 60.000€ = 360.000€

New Tax Credit Calculation:

Base Rate: 32,5% of 360.000€ = 117.000€
Incremental Rate: 50% of 160.000€ (360.000€ - 200.000€) = 80.000€

Total Tax Benefit with Uplift: 117.000€ + 80.000€ = 197.000€

Effective Benefit Rate with Uplift: (197.000€ / 300.000€) × 100 ≈ 65,7%

In other words, by integrating Ecodesign principles, a company can significantly increase its tax benefit, recovering more than 65% of its R&D investment.

How ndBIM Integrates Ecodesign into BIM Consultancy

ndBIM is one of the few companies recognised by ANI as an accredited R&D entity, which means that:

✔ Companies working with us can deduct 100% of their BIM investments under SIFIDE

✔ Innovation risk is reduced, as we ensure a strategic approach and specialist consultancy

✔ Digital transformation projects generate an additional financial return through tax incentives

At ndBIM, we help our clients integrate Ecodesign and sustainability principles into BIM information management, ensuring that projects are more efficient and eligible for tax uplifts.

Conclusion: Turn Your Investment into a Guaranteed Return

If your company is considering modernising processes and implementing BIM, do not miss the opportunity to obtain significant tax benefits. Contact us to find out how we can support your company's digital and sustainable transformation through the BIM methodology and maximise the available tax incentives.

#ndBIM #BIM #DigitalTransformation #Innovation #SIFIDE #Efficiency #DigitalConstruction #R&DAccreditation #Ecodesign #Sustainability

If you are planning the digital transformation of your company, our BIM consulting services can help you assess where to start and how to make the most of the methodology.