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Patent box: reduced fees on software patents

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Patent box here is how to access the new system of preferential taxation of income derived from the use of intangible assets (software, trademarks, patents, etc.).

The Patent Box is the new facility for the income derived from the use of intangible assets (software copyright, patents, trade marks, designs and models, as well as processes, formulas and information about experience in the industrial field, commercial or scientific legally protectable), which contribute to the overall income to a partial extent. and it consists of the partial de-taxation of the income in question, recalculated on the basis of an appropriate factor. When using Direct, it will be excluded from the income determined in its dispute with the Inland Revenue on the basis of a ruling handed.

Established by paragraph 39 of Article 1 of Law 190/2014 (Stability 2015), the facility has become operational after the approval of the implementation model MED (30 July 2015). In November, the Inland Revenue has also approved the draft communication to be used for the first two tax periods subsequent to those in progress at 31 December 2014. As of the third, the option will instead communicated in the tax return with effect from the tax period to which it relates.

The comunication

In the model of communication must include the personal details of the person who exercises the option and any representative signatory. Must be reported, also, commitment to electronic filing through the possible intermerdiario charge. The communication is thus presented electronically, either directly or through agents, using software Patent box available on the website of the Inland Revenue, getting a receipt.

Tax benefit

Those who choose to adopt the system of the Patent Box is entitled to a partial exemption of IRES income tax and regional tax on income from direct use or licensed to third parties on intangibles. The option may be exercised by the holders of business income that carry out research and development, regardless of the type of accounting and legal title under which occurs the assets. The percentage of exemption varies according to the year of reference:

30% of income aid must in 2015;

40% of income aid must in 2016;

50% of income aid must from 2017.

Are excluded from the income also the capital gains from the sale of the assets, provided that at least 90% of the amount resulting from their disposal is reinvested, before the close of the second tax year following that in which occurred the sale, maintenance or development of other intangible assets. Otherwise, the income will be increased by the amount of the capital gain that would have contributed to forming the income in the tax period in which it was made.

The bonus

The option should not necessarily be exercised with respect to all intangible assets held. Elements useful to calculate the bonus for the tax year 2015, besides, can be identified even after exercise of the option: if the taxpayer comes to the consideration that is not possible or convenient to operate the decrease in the tax income, not will face any consequences.

Goods agevolabili

Copyrighted software;

industrial patents including those for inventions for utility model, for plant varieties, topographical and of semiconductor products;

including collective trademarks registered or pending;

Designs legally protectable;

know-how legally protectable, including commercial or scientific, regarded as secret information.

Source: P.M.I.

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