IAPMEI + Autoridade Tributária (AT) — composite conflation

Connects tax-related records to the correct Portuguese tax authority, keeping grants tied to the right funder entity.

IAPMEI, the Portuguese Agency for Competitiveness and Innovation, is Portugal's public institute for SME competitiveness and innovation under the Ministry of Economy and Sea. Autoridade Tributária e Aduaneira is Portugal's tax and customs authority under the Ministry of Finance. Together, they cover two different business-support channels: IAPMEI handles non-repayable incentive delivery, while the tax authority recognises credit claims and other tax-side mechanisms.

IAPMEI manages Portugal 2030 and PRR business incentives for companies, including productive innovation, company R&D, SME qualification, energy efficiency and decarbonisation, entrepreneurship, internationalisation, and industrial property support. Portugal 2030 mobilises about €23 billion in EU funding, and the 2026 plan for IAPMEI lists 220 planned notices worth €3.87 billion. The tax side of the entry matters because SIFIDE and related corporate incentives are tax credits, not grants.

Applicants use the IAPMEI side when they need grant-style support, co-financing, or programme delivery through the balcão funds portal. They use the tax authority side when the benefit is a credit against tax liability. The strongest fit is an SME or industrial project with a clear investment case, clean tax and social-security status, and a route that matches the relevant Portugal 2030 or PRR call.