Patent: the latest news. Method of calculating the eligible income. Ruling procedure


Tue 17 May 2016

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.

As of today, according to what the Inland Revenue said, 4500 companies have already expressed interest in taking advantage of the opportunities offered by the new legislation since 2015.

The recent circulars of the AdE n. 11 and n. 12 of 2016 shed light on crucial aspects of the legislation, in particular on the methods for determining the eligible income.

CRIT in collaboration with industry experts proposes an afternoon of study to deepen the legal and fiscal aspects of the Patent Box related to the planning and enhancement strategies of the Intellectual Property. Particular attention will be paid to the practical and operational aspects of the discipline: subject experts and representatives of the AdE will discuss to provide a complete picture of the legislation and answer questions of interest to the participants. In this regard, participants are invited to submit any written questions at least one week before the event via e-mail ( or by contacting CRIT directly (reference: Michele Frascaroli).


Rossella Masetti, lawyer, trademark consultant, 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, financing (for more information:

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

Francesco Spurio, Revenue Agency officer, Preventive agreements and international disputes office, lecturer in international taxation, tax planning and transfer pricing.

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