Traducido automáticamente
🏛 Ministero dello sviluppo economico/Agenzia delle entrate · 📍 Nazionale
Not specified
Dec 31, 2019
Not specified
Agri-food, Furniture, Wood and Paper, Fashion and Textiles, Chemicals and Pharmaceuticals, Metallurgy, Electronics, Mechanics, Automotive and other transport, Construction, Energy Supply, Water and Waste Management, Commerce, Transport Services, Hotel, Catering, ICT, Culture, Tourism, Health, Other Services, Crafts
What it is: A tax credit to support business competitiveness by stimulating investments in Research and Development, Technological Innovation (including within the 4.0 paradigm and circular economy), Design, and Aesthetic Conception. Who it's for: All businesses resident in the Italian territory (including permanent establishments of non-resident entities), excluding those in voluntary liquidation, bankruptcy, compulsory administrative liquidation, pre-insolvency agreement without business continuity, or other insolvency proceedings. Businesses subject to interdictory sanctions for administrative offenses resulting from criminal acts are also excluded. Beneficiary businesses must comply with workplace safety regulations and obligations for paying social security and welfare contributions for workers. What it provides: A tax credit is recognized, equal to a percentage of the costs incurred for research and development, technological innovation, design, and aesthetic conception activities. Maximum benefit thresholds are foreseen. The credit can be used for offsetting under Article 17 of Legislative Decree 241/1997, in three equal annual installments, starting from the tax period following that in which the activities are carried out. The credit does not contribute to the tax base for income taxes and IRAP. For details on eligible costs and...
Agevolazione fiscale
Non applicabile
Tutti i settori economici
G.U. n. 304 del 30 dicembre 2019G.U. n. 182 del 21 luglio 2020
Ministero dello sviluppo economico/Agenzia delle entrate