ISTITUTO ITALIANO RICERCA E SVILUPPO – ORGANISMO DI RICERCA S.r.l.

Sede Legale e Sede giudicante della Commissione Scientifica
Via Principe Amedeo, 12 – 10123 Torino
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Phone 2: 011 19211710

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Increased R & D tax credit with Stability

With the fastest lawmaking in history, the text of the 2017 Budget Law has been revised without any amendments, with good news and validation for contributions and facilitations to businesses.
It starts from the tax credit for research & development: the government wanted it richer and longer lasting with immediate operations.

The maximum benefit obtainable for a company quadruples from here to 2020: from 5 to 20 million euros. At the same time, the total budget is doubled from 2.4 billion to over 5.5 billion euros. It is operational until 2020, not until 2019 as originally planned. The percentage of credit rises to 50% for all eligible expenses, including unqualified staff who have so far been stable at 25%. The incremental calculation criterion is confirmed respect to the average R & D investment in the 2012-2014 triennium.

Digital investments: depreciation at 250%

From 2017 until 30 June 2018, companies investing in advanced machinery and technology for industrial innovation can count on the brand new 250% high-depreciation. In practice, facilitation translates into corporate savings in a 36% tax savings.

Click here to find out all facilitated goods.