n. 7/2016 - Tax credit for research and development activities

Tax credit for research and development activities

The “Destination Italy” Decree, modified by the 2015 Stability Law, introduced a tax credit for research and development activities. After the enactment of the Implementing Decree, published in the Official Gazette no. 174 of 29 July 2015, with Circular no.5 / E of 16 March 2016, the Revenue Agency returned to the subject, providing official clarifications in order to benefit from the new concession, which, it should be remembered, has 2015 tax period. This discipline is commented on here as follows:

1. Beneficiaries;
2. The facilitated activities;
3. Eligible costs;
4. Recognition and measurement of the tax credit;
5. Use of the tax credit;
6. Documentation;

Newsletter no. 7/2016