Newsalert Tax Department | New provisions regarding the Patent Box regime


The new Patent Box regime: introduction of the new super-deduction mechanism for research and development costs over the previous “income exemption” mechanism.

Our Tax Department has analysed the Law Decree No. 146/2021 related to tax and labour matters - published in the Official Gazette and in force from October 22nd 2021 - containing relevant amendments on the Patent Box regime.

In particular, Article 6 of Law Decree, rewrites the entire regime at hand replacing it with a "super deduction" of research and development costs related to qualified intangible assets (including trademarks).