R&D Tax Incentive in Gazzetta Ufficiale

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R&D Tax Incentive in Gazzetta ufficiale

R&D Tax Incentive in Gazzetta Ufficiale

R&D Tax Incentive in Gazzetta Ufficiale

It has been published in Gazzetta Ufficiale n.174 dated 29-07-2015, the Ministerial Decree 2015, 27th May, where it has been announced the implementation of the R&D tax incentive (referred to Article 1, paragraph 35, Law n.190 of 23 December 2014, Stability Law for the year 2015), and the verification and monitoring procedures of real expenses.
The tax incentive is recognized to the extent of 50% of the incremental expense related to the costs of highly qualified personnel, incurred for research contracts with universities, research institutions and other entities, including the innovative start ups. The facility is instead reduced to 25% for the amortization of acquisition costs or utilization of instruments and laboratory equipment as well as for the costs incurred for technical skills and industrial property related to industrial inventions.