Implementation Decree On Patent Box
On July 29, 2015, the Italian Ministry of Economic Development has issued a press release announcing the signing of the decree for the implementation of the so-called ‘Patent Box’. This measure will allow a preferential taxation on incomes arising from patents and trademarks; it is planned, in fact, a deduction equal to 30% in 2015, to 40% in 2016 and 50% in 2017. Shortly, it will also be published in the Official Gazette the decree implementing the tax credit on the costs of research and development. The benefit will be available to all companies, regardless of their turnover and of their legal form, the economic sector in which they operate or the accounting regime adopted.