Things
Tax credit to support the competitiveness of businesses by stimulating investments in Research and Development, Technological Innovation (also within the 4.0 paradigm and circular economy) Design and aesthetic conception.
Who is it aimed at?
All companies resident in the territory of the State (including permanent organizations of non-residents), with the exception of those in a state of voluntary liquidation, bankruptcy, forced administrative liquidation, composition with creditors without business continuity, or other insolvency proceedings. Furthermore, companies that are the recipients of disqualification sanctions for administrative offenses resulting from crime are excluded. The beneficiary companies must comply with the regulations on safety in the workplace and the obligations to pay social security and welfare contributions for workers.
What does it predict
A tax credit is recognized in an amount equal to a percentage amount of the costs incurred in research, development, technological innovation, design and aesthetic creation activities. There are maximum thresholds for the benefit due. The credit can be used as compensation pursuant to art. 17 of Legislative Decree 241/1997, in three annual installments of the same amount, from the tax period following the one in which the activities are carried out. The credit does not contribute to the formation of the tax base for the purposes of income taxes and IRAP. For details relating to subsidized costs and the size of the credit, see:https://www.mise.gov.it/index.php/it/incentivi/impresa/credito-d-tax-rs
