Patent Box

Patent Box is an Italian tax incentive program that allows businesses to exclude 50% of income derived from intellectual property assets, including copyrighted software, industrial patents, and industrial designs, from their taxable base. The regime is particularly beneficial for companies engaged in research and development activities, including innovative startups that generate revenue from using or selling qualifying intangible assets.

It is a facilitated taxation regime that can be chosen by all the holders of business income deriving from the use of copyrighted software, industrial patents and designs/models.

Furthermore, companies that carry out research and development activities (therefore also many innovative start-ups) can exclude from the tax base 50% of the income deriving from:

the use, even jointly, of the aforementioned intangible assets (software protected by copyright, industrial patents, etc.);
the sale of the same, if 90% of the “proceeds” are reinvested in the maintenance or development of other intangible assets before the end of the second tax period following the one in which the sale took place.
To find out more, read the full article on our website.
Deadline of the measure: no deadline.