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Copia-di-Patent-Box-Tax-RegimeProgram to relaunch areas affected by industrial crisis (Law 181/89)
The program is aimed at relaunching industrial activities, safeguarding employment levels, supporting inve- stment programs and entrepreneurial development in areas affected by industrial and sector crises.

Companies set up as

Patent-Box-Tax-Regime-2Patent Box aims to promote investments in R&D related to intangible assets allowing an additional tax deduction from CIT arising from use or licensing of certain intangible assets.

Eligible intangible assets: relevant IA are software protected by copyright; patents, business and te- chnical

RD-Tax-Credit-1As of 2015 a tax-credit benefit has been introduced for any research & development (“R&D”) investment activi- ties carried out by companies, starting from the fiscal year following that ending 31 December 2014 and until the fiscal year ending 31 December 2020.

Such benefit is given to all

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