"Patent Box": method of calculation of benefit
The Official Journal has published the communique of the Ministry of Economic Development announcing publication on its institutional site of the Decree dated 30 July 2015 implementing the preferential "Patent Box" treatment introduced by the Stability Law of 2015, and in force as of 1 January 2015. The Decree clarifies some concerns and illustrates the application methods for benefiting from partial tax exemption of income derived from the economic exploitation of intangible assets. In particular, it clarifies the method for calculating the benefit. Furthermore, through Circular No. 36/E of 1 December 2015, the Italian Revenue Agency has also provided the first clarifications concerning the procedures for implementing "Patent Box" treatment.
For full text of the Italian article, download the attached PDF.