The Patent Box is an incentive aimed at encouraging investment in research and development activities and in the digital transformation of companies. It is an optional system of reduced taxation from the exploitation of intangible assets (intangibles).
Studio Di Capua & Partners offers assistance to its clients who can benefit from this particular incentive thanks to the expertise of chartered accountant Andrea Perlini.
The patent box currently applies to the following subsidised goods:
- Copyright-protected software
- Patents for industrial inventions, both granted and pending
- Biotechnological inventions and complementary protection certificates
- Patents or certificates for topographies, plant varieties and semiconductors
- Designs and models
- Utility models
- Corporate know-how.
The Firm offers interested Clients a free pre-feasibility analysis to verify the existence of the requirements for access to the subsidised scheme.