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News

intellectual property expert

The Italian Patent Box is Ready To Go – 24/12/15

Finally, the Italian Patent Box is ready to go! After the publication of the Decrees necessary for the implementation of such fiscal measure:

-Ministerial Decree 30 July 2015 published on Official Gazette 20.10.2015;
-Circolare Agenzia Entrate 36/E, 1 December 2015;
-Provvedimento Agenzia Entrate 154278 of 1 December 2015;

The Italian tax authorities (ITA) issued guidance on 1 December 2015 that further clarifies the application of the patent box regime and its implementation rules and provides detailed instructions on how to elect into the regime, the procedure for obtaining a tax ruling, the treatment of losses connected to the use of qualifying intellectual property (IP) and the consequences of extraordinary transactions.

The patent box regime, introduced by the finance law 2015 as mentioned in the previous communication, grants a partial exemption from corporate income tax and the regional tax on productive activities for income deriving from qualifying intangible assets. For 2015, the exemption is equal to 30% of qualifying income, increasing to 40% in 2016 and 50% in 2017.

The patent box regime requires a taxpayer to obtain a tax ruling from the ITA where the relevant IP is used “directly”; a ruling is optional where the IP is based on an intercompany license. While the implementation rules that were published on 21 October 2015 provide details on the filing procedure for obtaining a ruling (such as the timing, format, potential ITA investigations and the consequences of failure to comply with the terms of the ruling), certain issues were not addressed. These issues are addressed in the new guidance.

Italian companies that potentially are interested in the patent b ox regime should file the election (as well as a request for a tax ruling , if required) by 31 December to secure the benefit for 2015.

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