The Federal Government postponed the validity of incentives from the Support Program for the Technological Development of the Semiconductor Industry (PADIS) until 2026 and added new products to the program, including components used in photovoltaic modules and panels.
The Federal Government sanctioned Law n.º 14.302/2022, amending Law n.º 11.484/2007 in order to postpone the incentives of the Support Program for the Technological Development of the Semiconductor Industry (PADIS) until the end of 2026. Under Decree n.º 10.615/2021, which currently regulates the PADIS program, companies in the semiconductor industry that invest at least 5% of the calculation basis in RDI activities, and whose projects are jointly approved by the Ministry of Economy and the Ministry of Science, Technology and Innovation, may benefit from the program’s incentives.
Additionally, the law extended the coverage of the PADIS program to new products, as well as their inputs and equipment. The extension will be further regulated by a federal normative act (e.g., a decree). The new products are fully described in item “III” of article 2 of Law n.º 11.484/2007, revised by the new law, and include the semiconductor components used in the production of photovoltaic modules and panels. Participation in the program will also be conditioned to a product’s adherence to basic manufacturing processes established by the two ministries.
