HVAA — High Value Added Activities

High Value Added Activities (HVAA / Atividades de Elevado Valor Acrescentado) is the list of professional activities that qualify for special IRS regimes — previously NHR Legacy (20% flat on PT source) and now IFICI (20% flat on PT source). For IFICI, the list is defined by Ministerial Order (Portaria) and broadly includes: researchers and scientists, IT professionals (software engineers, data scientists, architects), C-level executives, specialists in technology transfer, qualified professionals in strategic sectors (renewable energy, defense, healthcare, etc.), and high-skilled startup employees. The key difference from NHR Legacy: IFICI requires the taxpayer to obtain prior AT approval certifying that their specific activity qualifies — NHR Legacy required only declaring the activity type on the tax return.