Patent Box

The Advantages of the Patent Box

Measures in favor of intangible assets

The Patent Box, introduced by art. 1 of the 2015 Stability Law provides for an optional taxation regime for income deriving from the use, direct or indirect, of:

  • copyrighted software;
  • industrial patents;
  • designs and models, legally protectable;
  • legally protectable processes, formulas and information relating to experiences acquired in the industrial, commercial or scientific fields;
  • joint use of two or more of the aforementioned intangible assets, linked together by a complementary bond for the purpose of creating a product or a family of products or a process or group of processes.

This tax regime facilitates those who undertake long-term domestic and foreign investments, as:

  • encourages the placement in Italy of intangible assets currently held abroad by Italian or foreign companies;
  • encourages the maintenance of intangible assets in Italy;
  • favors investment in research and development.

The facility consists in the tax exemption of such income, which is calculated in the formation of the total income for 50% of the relative amount.

The option for facilitated taxation has a duration equal to five tax periods, is irrevocable and renewable. The exercise of the option is relevant not only for the determination of total income for IRES and IRPEF purposes, but also for the purpose of determining the value of production IRAP.

If you are interested in learning more about the advantages of the Patent Box or are looking for advice on it, contact our office by calling us at +39 0444288411 or by writing to our e-mail address