Tax Pills

Italy’s Revenue Agency 2016 online services new-peak: last year data marked another record-breaking acceleration in their use by millions of taxpayers
More dialogue and a Revenue Agency ever more service-oriented. That’s, in pills, the 2016 data set left in heredity. The Online registration service of renting acts surpassed the traditional models and procedures by an astonishing + 60%, whilst pre-compiled tax statements saw a + 43% increase. In the same period almost 1 million taxpayers choose to book a vis-à-vis appointment with a tax agent expert through the dedicated online section on the Agency's official website – Particularly, this service has attracted more than 3 million taxpayers over a 3 years period, starting from to 2014.
Revenue Agency’s Face-To-Face Help service By Appointment on the spot - The latest data, in fact, confirm a usage growing trend, so that the use of the new online procedure has seen a steady increase along the years. The online also largely prevails for booking face-to-face appointments. Despite the ease of the "do it yourself", to meet the traditional request for assistance with direct contact at the regional offices, the Agency has enhanced and promoted the online channel for appointments, CUP, which among other things allows you to distribute more timely, and in a more useful manner, the request for assistance from the offices during the day, reducing to a minimal the waiting time. In fact more than 90% taxpayers who booked the face to face appointment, usually online, are served within 10 minutes They are served within 10 minutes, compared with the original timetable set and chosen by the taxpayer himself.
During the last three years period, 2014.2016, the use of the appointment online booking service, has been tested by more than 3 million taxpayers who received a qualified and personalized fiscal advice and clarifications directly by a tax agent, with no intermediate process or procedures. to the acceleration of online.
Online registered contracts marked yet another record - Among the most popular services, the online registration of private acts, including, for example, rents, were nearly half a million. Particularly, the 2016 use of Fisconline channel stands at over 60%.
The pre-compiled tax return flexes its muscles – The pre-compiled fiscal statements option has been privileged, and used, by about 2 million taxpayers in 2016. They were 1.4 million in 2015, a net increase of 43%, year over year.
Civis doesn’t stop enlarging its audience - The race in the use of Civis, saw closest the threshold of 1 million taxpayers served during last year fiscal season. Therefore, the run-up of online tax services has also affected Civis. In details, the use of this online dedicated service channel, was in fact further consolidated also offering new services. In practice, in 2016 over 900 thousand taxpayers requested and received assistance on payment forms, communications and F24 procedures. Only for the adjustments of the model F24, the percentage of use of Civis channel exceeds 90% of the total requests for correction.
Patent box, the Italian Revenue Agency signed the first 4 agreements. Companies will benefit of a favorable tax regime about brands; trademarks, designs, models and know how
Signed in 2016 the first four agreements to adhere to the Patent box regime, the tax bonus introduced by the Italian Stability Law for 2015 in order to improve the development of intellectual property, granting tax benefits to resident and non-resident taxpayers carrying out research and development activities. In the last days of December, the Italian Revenue Agency has reached agreements with four big companies allowing them to take advantage of this favorable tax regime for the next 5 years. In particular, the four companies, joining this measure aimed at strengthening businesses competitiveness, have a turnover higher than 300 million euro and operate in the fashion, chemistry, energy and telecommunications industries.

The Patent Box agreements have defined the methods and the criteria for calculating the economic contribution of intangible assets to the production of taxpayers' business income, to determine the amount of taxable income eligible. To quantify eligible income has been used in three cases the Cup method - Comparable uncontrolled price internal and external - and in one case the Rpsm - Residual profit split. Eligible intangible assets have been brands, trademarks, designs, models and know-how.

Patent box in detail
The Patent box regime is a tax bonus aimed at improving the development of intellectual property, granting tax benefits to resident and non-resident taxpayers carrying out research and development activities.
The benefit concerns the optional partial tax exemption from corporate tax for those incomes arising from direct use or licensing of qualified intangible assets. Under this regime, taxpayers can partially exclude from their tax income, for purposes of the income tax and of regional tax on productive activities, those qualified incomes deriving from the direct exploitation of intangibles or from licensing of the IP, such as royalties earned by the taxpayer, net of all IP-relating costs.
The bonus can be required by companies, individual entrepreneurs, other bodies, different from companies, carrying out business activities and non-resident taxpayers with a Permanent Establishment in Italy, if they are resident in a Country with which Italy has an effective tax information exchange agreement.
Several are the intangible assets eligible, such as Software protected by copyright, patents, trademarks including collective brands, business and technical-industrial know how, other legally protected IP, such as designs and models.

FiscoOggi è una pubblicazione dell'Agenzia delle Entrate - Ufficio Comunicazione
Testata registrata al Tribunale di Roma il 19.9.2001 con n. 405/2001
Direttore responsabile Claudio Borgnino