The professionals of the Firm assist companies wishing to opt for favorable tax regime (so-called patent box) introduced by article 1, paragraphs 37-45, of Law 190/2014 (2015 Stability Law), as amended by Legislative Decree 3 / 2015 and converted by Law March 24, 2015, n.33.

The Patent Box grants a reduced taxation of corporate income from the exploiting intangible assets and capital gains deriving from their sale.

Companies wishing to apply for the option are entitled to exclude from taxation up to 50% of the corporate income deriving from the economic use of the intangibles.

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Studio Tributario Associato – Battaglia Cesari Zangrillo
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