Patent box here is how to access the new system of preferential taxation of income from the use of intangible assets (software, trademarks, patents etc.).
The Patent box is the new facility for income derived from the use of intangibles (s oftware copyrighted, patents, trade marks, designs and models, as well as processes, formulas and information about experience in the industrial, commercial or scientific legally protectable), that contribute to the overall income to a partial extent. and is the partial tax relief of the income in question, recalculated on the basis of an appropriate factor. If direct use , this will exclude the portion of income determined in its dispute with the Inland Revenue on the basis of a procedure of r uling .
= & gt; Patent box: the tax rebate patent
Expected in paragraph 1 of Article 39 of Law 190/2014 (Stability 2015), the facility has become operational after the approval of the template implementation of the MED (30 July 2015). A November, the Inland Revenue has also approved the draft communication to use for the first two tax years after those in progress at December 31 2014. From the third, the option will instead communicated in tax return from the tax period to which it relates.
= & gt; Patent box: the model of communication
Communication
In the communication model must include the personal details of the person who exercises the option and ‘ representative, if any signatory. Must be reported, also, commitment to electronic filing through the possible intermerdiario in charge. The communication is thus presented electronically, either directly or through agents, using the Software Patent box available on the website of the Inland Revenue, getting a receipt.
Tax advantage
Those who choose to adopt the system of the Patent Box is entitled to a partial exemption on IRES , income tax IRAP on income from direct use or licensed to third parties on intangibles. The option may be exercised by the holders of business income that carry out activities of research and development , regardless of the type of accounting and legal title under which occurs the assets. The percentage of exemption varies according to the year of reference:
- 30% of income aid must in 2015;
- 40% of income aid must in 2016;
- 50% of income aid must from 2017.
are excluded from the income also gains from the sale of the assets, provided that at least 90% of the amount resulting from their disposal is reinvested, before the close of the second tax year following one in which the sale occurred, maintenance or development of other intangible assets. Otherwise, the income will be increased by the amount of the capital gain that would have contributed to forming the income in the tax period in which it was made.
Bonus
‘s option should not necessarily be exercised with respect to all intangible assets held. elements useful to the quantification of the bonus for the tax year 2015, besides, can be identified even after exercise of the option: if the taxpayer comes to the consideration that not possible or convenient to operate the decrease in the tax return, do not will face any consequences.
= & gt; Patents and trademarks, the telematics application
Real agevolabili
- Software copyrighted;
- patents for inventions, including utility model for plant varieties, topography and semiconductor products;
- brands including collective registered or pending;
- Designs legally protectable;
- expertise legally protectable, including commercial or scientific, regarded as secret information.
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For more information: Decree MiSE implementation of the Patent box; the model and the software of the Revenue for issuing the statement.
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