Enhancement of the IP portfolio: Patent Box and other news


Wed 30 Sep 2015

Event description

The law n. 190/2014 (Stability Law) introduced in the Italian legal system an optional regime of facilitated taxation of income deriving from the use of intangible assets, obtained by companies and institutions that carry out research and development activities. The implementation decree that makes this provision operational and is expected to be published in the Official Journal is now being published on the websites of the Ministry of Economic Development and the Ministry of the Economy.

The scheme c.d. of “patent box” allows, from January 1st 2015, to benefit from the exclusion from the taxable base of income taxes and IRAP of a fully operational quota equal to 50% of the income deriving from both direct use that indirect of intellectual works, trademarks and patents. The option is valid for five years and is renewable. The income subject to the facilitation, in the case of direct use of the asset, can be defined after a process of dialogue with the Revenue, the so-called ruling. The decree also states that capital gains deriving from the sale of “eligible” intangible assets are not included in the business income, provided that at least 90 percent of the proceeds are reinvested – within two financial years – in the “maintenance or development” of other intangible assets with “forgettable”. Together with the provisions on the tax credit, the “patent box” represents an important step in the framework of initiatives aimed at favoring innovative processes aimed at strengthening companies.

The meeting will have the dual purpose of deepening the contents of the measures entered into force, as well as of providing companies with practical and concrete tools to deal with these interesting opportunities immediately and effectively.


Rossella Masetti
Lawyer, consultant in trade marks, owner of STUDIO THEMIS based in Vignola, specialized in industrial property, mainly carries out consultancy activities for the management of intangible assets: research, deposits, opinions, contracts, assessments, loans.

Umberto Zuliani
Lawyer, accountant, statutory auditor, partner of Attolini Spaggiari & Associati – Law and Tax Firm, specialized in commercial, corporate and tax law, he mainly carries out consultancy activities in extraordinary corporate transactions, in contractual matters and collaborates in appraisals of trade marks Italian and foreign companies.

For more information on the event, contact Michele Frascaroli at the following email address: frascaroli.m@crit-research.it

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