Patent Box rewards innovative companies

Patent Box rewards innovative companies

Good news for all companies of the sector that have oriented their own activity toward the research and the development, for all companies that aim to innovation and design, winning factors of the Made in Italy. It has been published on the Official Gazette n. 244/2015 the so-called Decree 'Patent Box' which allows a preferential taxation on the incomes resulting by the works of brilliance, industrial patents and marks, designs as well as of legally protectable processes, formulations and information regarding experiences  acquired in the industrial, commercial or scientific field. The provision  reenters in the strategy debugging from the Table "Finance for the Growth", to which the structures of the Ministry of Economic Development and the Ministry of the economy and the finance participate in. It foresees a deduction from the income equal to 30% in 2015, to 40% in 2016 and to 50% in 2017. It is allowed the option for the preferential taxation system provided that the subjects develop activities of research and development. Facilitation is usable by all companies without limits of turnover, independently by the juridical form, by the economic sector in which they operate and by the adopted accounting system. Companies must have invested on activities aimed to the development, to the maintenance, to the growth of the value of the rights of plant, in order to be able to benefit from the preferential system of taxation. They are to consider  activities of research and development: the investments in basic research and applied for the development of prototypes, products and services; Research and Development of design; software ideation and realization protected by copyright; preventive researches, tests and market research; the deposit, the obtainment, the maintenance and the expiring renewal of the rights IP on these activities, also in relation to the preventive activities for the counterfeit and the activities of presentation, communication and promotion aimed to increase the distinctive character and/or the renewal of the marks. Fiscal facilitation, which can be used for compensation, it is equal to the 25 percent of the incremental expenditure annually sustained in the period 2015-2019 in comparison to the average realized in the three last years. The rate is higher at 50 percent for the expenses concerning employment of qualified staff and for those concerning contracts of research with universities or other equal entities and with innovative start-up. The least investment to access the tax reduction equal to 30 thousand of € while the annual maximum benefit is admitted up to 5 million of € for every subject. For further information you can visit the section website of the Ministry of Economic Development devoted to the "Patent Box", particularly the following link:  


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