modifica introdotta dalla Camera<\/a> in sede di conversione del Decreto Legge n. 3\/2015 Investment Compact \u00e8 stata approvata definitivamente ieri dal Senato.<\/p>\nTutte confermate anche le modifiche alle norme patent box presenti nel testo originario del DL e quindi gi\u00e0 in vigore dal 25 gennaio 2015.<\/p>\n
Il patent box \u00e8 un regime fiscale opzionale riguardante i redditi derivanti dall\u2019utilizzo di brevetti, marchi, design e know-how conseguenti ad attivit\u00e0 di ricerca e sviluppo.<\/p>\n
Optare per il patent box significa escludere dall\u2019imposizione fiscale il 30 per cento del reddito derivante da tali beni immateriali nel 2015, il 40 per cento nel 2016 e il 50 per cento dal 2017 in avanti. Il vantaggio potrebbe dunque rivelarsi consistente per le imprese, che grazie alla misura correttiva introdotta dall\u2019Investment Compact potranno rinnovare l\u2019opzione oltre il limite di cinque anni previsto in precedenza.<\/p>\n
E\u2019 ora attesa la pubblicazione del decreto attuativo che stabilisca i criteri per determinare la quota effettivamente agevolabile del reddito da beni immateriali tramite il patent box.<\/p>\n","protected":false},"excerpt":{"rendered":"
AGEVOLAZIONI FISCALI PER LA PROPRIET\u00c0 INTELLETTUALE Con la conversione in legge del DL Investment Compact il regime fiscale agevolato patent box, riguardante i redditi da brevetto, marchio, design e know-how, pu\u00f2 essere rinnovato oltre il primo quinquennio. L\u2019opzione per il regime fiscale facoltativo patent box \u00e8 rinnovabile: la modifica introdotta dalla Camera in sede di […]<\/p>\n","protected":false},"author":2,"featured_media":1218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-flash-news"],"acf":[],"yoast_head":"\n
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