Patent box is a favorable tax regime provided for income from patent, trademark, design and know-how. The facility is the exclusion from taxation of 30% of the income from these intangibles in 2015, 40% in 2016 and 50% from 2017 forward. Such a favorable tax regime was initially introduced with a duration of five years, but the text of the “Investment Compact” Decree Law approved yesterday by the House of Representatives suggests the possibility of a renewal beyond the current limit of five years. The text of the Decree passed by the House of Representative now goes to the Senate, to be converted into official law within the final deadline of 25 March 2015. Continue waiting for the implementing rules that establish in detail the criteria to calculate the amount of income from IP that is possible to exclude from taxation, according to the patent box.