Patent Box

The firm has always been attentive to tax changes that allow clients to achieve tax benefits in compliance with the Law. Undoubtedly, the legislation relating to the income tax exemption deriving from the use of intangible assets, better known as the Patent box, falls within the category of these concessions. The facility, which when fully implemented allows 50% of the income deriving from the use of intangibles to be excluded from taxation (Software protected by copyright, Industrial patents, Trademarks, Designs and models and Company information and technical industrial experiences) is divided into different phases that start from the identification of the existence of the facilitated intangible asset, to then continue with the calculation of the theoretically obtainable benefit and provide for the sending of an electronic option and the preparation of the ruling request aimed at defining the amount of the facility, in contradiction with the Financial Administration, so as to avoid subsequent disputes in the event of a check.

The professionals of the firm have gained experience in relation to the aforementioned facility and are able to assist the client in all the phases that lead to the determination of the facilitated income.