With the fastest legislative process in history, the text of the 2017 budget law passed without any corrections and welcomes confirmations for the tax sector and tax breaks for businesses.
It starts from the tax credit for R&D Projects: the government wanted it to be more abundant and more durable with immediate operation.
The maximum benefit obtainable per company quadruples from here to 2020: from 5 to 20 million euros. At the same time it doubles the overall allocation, going from 2.4 billion to over 5.5 billion euros. It is operational until 2020, compared to 2019 originally planned. The percentage of credit rises to 50% for all eligible expenses, including the non-highly qualified staff that until now has been fixed at 25%. The incremental calculation criterion has been confirmed with respect to the average of R & D investments for the three-year period 2012-2014.
