Tax benefits

As part of the valorisation of a company's intangible assets and the innovative activities carried out to create them, the Firm supports its clients in the procedures to access specific tax benefits such as the Research, Development, and Innovation Tax Credit and the so-called 'Patent Box'. By means of these tax benefits, in fact, the company can benefit from certain costs incurred, in the form of tax deductions, and this can allow it to invest more funds in innovative activities, to feed the innovation process in a circular manner, also through its own results produced.
As part of the valorisation of a company's intangible assets and the innovative activities carried out to create them, the Firm supports its clients in the procedures to access specific tax benefits such as the Research, Development, and Innovation Tax Credit and the so-called 'Patent Box'. By means of these tax benefits, in fact, the company can benefit from certain costs incurred, in the form of tax deductions, and this can allow it to invest more funds in innovative activities, to feed the innovation process in a circular manner, also through its own results produced.
  • What is the Research, Development, and Innovation Tax Credit?

    It is a tax benefit introduced by the state with the aim of supporting the competitiveness of companies by stimulating investment in research and development, technological innovation, including within the 4.0 paradigm and the circular economy, design, and aesthetic conception.

  • Who can access it?

    The benefit is available to all companies residing in Italy, including permanent establishments of non-resident entities, regardless of their legal nature, economic sector, size, accounting regime and income determination system for tax purposes.

  • What is the Patent Box?

    It is an optional tax benefit scheme related to the expenses incurred in carrying out research and development activities in relation to software protected by copyright, industrial patents, and legally protected designs.

  • Who is it addressed to?

    The benefit is available to all persons with business income, regardless of their legal nature, size, or production sector, including permanent establishments in Italy of residents in countries with which an agreement to avoid double taxation is in force and with which the exchange of information is effective.

  • Can the two benefits be combined?

    Yes, the two benefits “Research, Development, and Innovation Tax Credit” (Credito d’Imposta Ricerca, Sviluppo e Innovazione) and “Patent Box” can be combined. However, the Patent Box falls within the category of 'other subsidies or contributions received for any reason whatsoever'. Therefore, if the costs considered eligible for the purposes of accruing the Tax Credit (‘Credito d’Imposta’) also relate to one of the activities relevant for the purposes of the Patent Box, those costs will have to be recalculated based on specific indications.