Patent box: tax bonus highly attractive for trademarks and patents
Already more than 1000 requested. In a Revenue Agency’s ad hoc guidance detailed instructions and clarifications of the new patent box fiscal regime. How does it works and the tax ruling procedure.
Introduced by financial law 2015, the patent box offers an optional preferential tax regime for income arising from the use or licensing of qualifying intangible assets, such as patents, trademarks and other intellectual property, that are linked to research and development activities carried out in Italy.