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PATENT BOX: concessional taxation for intangible property

The Legislative Decree Investment Compact containing the Patent Box has been made law 30 March 2015

With the introduction of the Patent Box, Italy comes into line with many other countries where this system has been in force for some time.

The Patent Box system provides a tax reduction on income deriving from intangible property produced by research and development, such as industrial patents, trademarks (including commercial trademarks), intellectual works, designs, models and know-how.

The optional system lasts for a five-year, renewable period and allows taxpayers to exclude from taxation 30% of income deriving from intangible property, 40% in 2016 and 50% from 2017 to 2019.

The implementation decree which establishes the criteria for determining the balance sheet items is to be published soon.

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