{"id":15137,"date":"2021-10-27T15:38:33","date_gmt":"2021-10-27T13:38:33","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.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:\/\/dev.andersen.dotandmedia.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":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-15137","post","type-post","status-publish","format-standard","hentry","category-press"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New patent box: Pennesi analyzes its applicability in Il Sole 24 Ore - Andersen Italy<\/title>\n<meta name=\"description\" content=\"The new patent box regime based on the Ires\/Irap deduction of eligible R&amp;D activities, with a 90% increase.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/new-patent-box-pennesi-il-sole-24-ore\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New patent box: Pennesi analyzes its applicability in Il Sole 24 Ore - 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