{"id":15137,"date":"2021-10-27T15:38:33","date_gmt":"2021-10-27T13:38:33","guid":{"rendered":"https:\/\/it.andersen.com\/?p=15137"},"modified":"2021-10-27T15:42:09","modified_gmt":"2021-10-27T13:42:09","slug":"new-patent-box-pennesi-il-sole-24-ore","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/new-patent-box-pennesi-il-sole-24-ore\/","title":{"rendered":"New patent box: Pennesi analyzes its applicability in Il Sole 24 Ore"},"content":{"rendered":"<p><strong>Maricla Pennesi<\/strong> analyzes in an in-depth study on <em>Il Sole 24 Ore<\/em> the <strong>new patent box regime<\/strong> based on the Ires\/Irap deduction of eligible R&amp;D activities, with a 90% increase.<\/p>\n<p>The new optional mechanism covers the same <strong>intangible assets<\/strong> that were included in the old patent box. <strong>R&amp;D costs are increased for tax purposes by 90%<\/strong>: therefore, companies that directly or through external companies\/entities create or develop subsidized intangibles will be entitled to deduct the cost increased by 90% (for example, for every 1000 euros spent, 1900 will be deducted).<\/p>\n<p>The regulation provides that the benefits of the new patent box and R&amp;D tax credit can no longer be combined.<\/p>\n<p>In the analysis of the Andersen professional &#8211; who is also the European and Italian tax coordinator for Andersen &#8211; the uncertainties relating to the applicability of the new discipline and its negative effects, including the elimination of the cumulation with the R&amp;D tax credit. These doubts will be clarified by the Revenue Office.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maricla Pennesi analyzes in an in-depth study on Il Sole 24 Ore the new patent box regime based on the Ires\/Irap deduction of eligible R&amp;D activities, with a 90% increase. The new optional mechanism covers the same intangible assets that were included in the old patent box. R&amp;D costs are increased for tax purposes by [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/15137"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=15137"}],"version-history":[{"count":1,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/15137\/revisions"}],"predecessor-version":[{"id":15139,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/15137\/revisions\/15139"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=15137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=15137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=15137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}