Dopo la proroga temporanea del termine per l’integrazione della documentazione relativa al Patent Box, comunicata da parte dell’Agenzia delle Entrate, sono in molti che in questi giorni stanno inoltrando la documentazione integrativa richiesta con scadenza 30 Giugno. L’agevolazione fiscale che deriva dall’adozione del Patent Box si concretizza in un risparmio […]
A preferential tax regime has been introduced in the Italian legislation to encourage the development of Intellectual Property. This regime, well-known as patent box, designs an optional taxation regime for income produced by certain kinds of intangible assets. Under the implemented scheme, taxpayers are allowed to exempt a percentage of […]
During the Invest in Lombardy Days, Italy was defined as “the land of knowledge”. Considered one of the four “Engines of Europe”, Lombardy leads the way in innovation and R&D. This is a nice definition, but the attention comes immediately then to the consequence: knowledge, research, R&D aim to produce […]
The 2015 Italian Stability Law – Law no. 190 dated 23.12.2014 established the “Patent Box”: a special optional tax regime for income deriving from some types of intangible assets. The regulation was expanded with Article 5 of Italian Decree Law no. 3 of 2015 (“DL Investment Compact”). The aforementioned optional […]
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