Patent Box

What is the Patent Box and how it works

With the 2015 Stability Law, an optional regime of facilitated taxation was also introduced in Italy for "income deriving from the use and / or transfer of intellectual property, industrial patents, trademarks, as well as processes, formulas and information relating to experiences acquired in the industrial, commercial or scientific fields legally protectable ".

This facility has the purpose, first of all, of encouraging investment in research and development.

All holders of business income, companies and entities of any kind, even non-resident in Italy, will be able to take advantage of this facilitated taxation, provided that their residence is in one of the countries with which there is an agreement to avoid double taxation.

The concession, valid from 2015, will not be automatic, but it will be necessary to exercise the relative option, which is irrevocable and valid for 5 years. The tax relief concerns patents, trademarks, copyrighted software, legally protected designs and models. The facility consists of a deduction of 30% in 2015, 40% in 2016 and 50% from 2017 of such income.