Going to the Research & Development Loan Bank with the publication in the Official Gazette
It was published on July 29, in the Official Gazette, Decree 27 May 2015 “Implementation of tax credit for research and development activities”.
The publication finally makes the measure operational. Ease of use is available to all companies with no turnover limits, regardless of the legal form, the economic sector in which they operate and the accounting regime adopted.
Article 1 (35) of Law 190/2013 provides that all undertakings, irrespective of the legal form, the economic sector in which they operate and the accounting regime adopted, invest in research and development activities, Starting from the tax period subsequent to the one in progress at December 31, 2014 and up to the current year as at December 31, 2019, a tax credit of 25% or 50% of the costs incurred in excess of the average of The same investments made in the three tax periods prior to the one in progress at December 31, 2015. The tax credit is recognized, up to a maximum annual amount of € 5 million for each beneficiary, provided that expenses are incurred for Research and development at least € 30,000.
USE OF CREDIT OF DEPOSIT THANKS TO INRESLAB…
InResLab offers its expertise and know-how to enable companies to take advantage of the financial tools provided by the Decree of 27 May 2015.
Contact us by email to get information on the steps you take to use the tool and to calculate your investment.