On the eve of the start of the votes on the tax-labor decree linked to the maneuver, the solution on the fate of the patent box ends up on Draghi’s table. The technicians of Palazzo Chigi will find a meeting point between those who ask to return to the old regime, now tested above all in terms of support for business investments in know-how and intellectual property, and those who want to simplify support for research and development of intangible assets with a maxi deduction of 90%, eliminating the ruling and thus reducing the costs of the administration in terms of human and above all financial resources.
All amendments accepted
All the amendments on the patent box presented in the Finance Committee at Palazzo Madama, from those suppressing article 6 of the tax decree and filed by all political groups, to those that plan to review only the transitional regime, have overcome the inadmissibility.
Among the corrective measures that will be voted on next week there are also those of the Five Stars and the Lega which instead aim to leave both regimes alive. In practice, taxpayers are left with the option of opting between the old patent box, with the tax exemption of 50% of profits on patents, software, know-how and other intangible assets, and the new simplified regime with the deduction of 90% of the costs in research and development of trademarks (excluded from the old regime), patents, designs and models, processes, formulas and information relating to experience acquired in the industrial field.
The “double way” requested by the Mise
A double path, also requested by the Mise, which, however, would not have found the full consent of the Ministry of Economy. The double regime would in any case end up aggravating the impact on public finance balances and management costs incurred by the financial administration machine that the new simplification, on the contrary, would cancel.
Full agreement between technicians and majority groups, on the other hand, on the correction of the rule governing the transitional regime. The hypothesis on the table would be to apply the new simplified patent box for the exercise relating to the tax year 2021 and, at the same time, to recognize the options for the year 2020 exercised in self-settlement with the 2021 Income declaration valid. for those who have not made the ruling.