Things
Optional preferential tax regime for income deriving from the use of copyrighted software, industrial patents, designs and models. Companies can access the preferential tax regime by recovering, for tax purposes, the R&D costs incurred for the maintenance, enhancement, protection and growth of the intangible assets indicated above. It provides for a super deduction of 110% of research and development expenses incurred in relation to the intangible assets mentioned.
Who is it aimed at?
Individuals with business income can exercise the option, regardless of the type of accounting adopted and the legal title by virtue of which the assets are used.
What does it predict
A super tax deduction of 110% for the following costs: • expenses for personnel with an employment relationship or self-employment or other relationship other than employment, directly employed in carrying out the relevant activities; • depreciation rates, capital portion of finance lease payments, operating lease payments and other expenses relating to movable instrumental assets and intangible assets used in carrying out relevant activities; • expenses for consultancy services and equivalent services relating exclusively to the relevant activities; • expenses for materials, supplies and other similar products used in the activities; • expenses related to the maintenance of rights on subsidized intangible assets, their renewal upon expiry, their protection, even in associated form, and those relating to counterfeiting prevention activities and the management of disputes aimed at protecting the rights themselves.
