{"id":3995,"date":"2016-12-22T11:16:07","date_gmt":"2016-12-22T11:16:07","guid":{"rendered":"http:\/\/www.sib.it\/?p=3995"},"modified":"2016-12-22T11:20:30","modified_gmt":"2016-12-22T11:20:30","slug":"primi-accordi-sul-patent-box-presto-le-linee-guida","status":"publish","type":"post","link":"https:\/\/sib.arvis.dev\/en\/flash-news\/primi-accordi-sul-patent-box-presto-le-linee-guida\/","title":{"rendered":"Primi accordi sul patent box, presto le linee guida"},"content":{"rendered":"<p>\u00c8 stato firmato a Milano il 19 dicembre 2016 il <strong>primo accordo preventivo fra l\u2019Agenzia delle Entrate e un\u2019impresa che ha scelto di esercitare l\u2019opzione per il regime fiscale patent box. <\/strong>Il regime prevede una tassazione agevolata per i redditi derivanti da opere dell\u2019ingegno, utilizzo di software coperto da copyright, brevetti, marchi, disegni e modelli, processi, formule e informazioni relativi ad esperienze acquisite nel campo industriale, commerciale e scientifico giuridicamente tutelabili.<img decoding=\"async\" class=\"alignright size-full wp-image-4000 lazyload\" data-src=\"https:\/\/sib.arvis.dev\/wp-content\/uploads\/2016\/12\/Agenzia-entrate.jpg\" alt=\"Agenzia-entrate\" width=\"400\" height=\"185\" data-srcset=\"https:\/\/sib.arvis.dev\/wp-content\/uploads\/2016\/12\/Agenzia-entrate.jpg 400w, https:\/\/sib.arvis.dev\/wp-content\/uploads\/2016\/12\/Agenzia-entrate-300x139.jpg 300w\" data-sizes=\"(max-width: 400px) 100vw, 400px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 400px; --smush-placeholder-aspect-ratio: 400\/185;\" \/><\/p>\n<p>\u00c8 la Solvay Specialty Polymers Italy la firmataria del primo accordo avente a oggetto la definizione in contraddittorio dei metodi e dei criteri di determinazione del reddito agevolabile ai fini della normativa patent box.<\/p>\n<p>La notizia \u00e8 stata data dal quotidiano Italia Oggi in un <a href=\"http:\/\/www.italiaoggi.it\/news\/dettaglio_news.asp?id=201612201952372539&amp;chkAgenzie=ITALIAOGGI&amp;titolo=Firmato%20il%20primo%20Patent%20box\" target=\"_blank\">articolo<\/a> secondo il quale entro la fine di dicembre 2016 l\u2019ufficio milanese dell\u2019Agenzia delle Entrate concluder\u00e0 almeno altri quattro accordi.<\/p>\n<p><strong>Questi primi casi \u201cpilota\u201d costituiranno la base per la stesura delle linee guida<\/strong> che tutte le direzioni regionali dell\u2019Agenzia delle Entrate applicheranno nel definire ulteriori accordi preventivi sulle agevolazioni patent box, e che dovrebbero contribuire a velocizzarne i tempi: nel caso Solvay infatti la fase istruttoria \u00e8 durata circa un anno.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c8 stato firmato a Milano il 19 dicembre 2016 il primo accordo preventivo fra l\u2019Agenzia delle Entrate e un\u2019impresa che ha scelto di esercitare l\u2019opzione per il regime fiscale patent box. Il regime prevede una tassazione agevolata per i redditi derivanti da opere dell\u2019ingegno, utilizzo di software coperto da copyright, brevetti, marchi, disegni e modelli, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3997,"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-3995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-flash-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>[:it]Primi accordi sul patent box, presto le linee guida[:] -<\/title>\n<meta name=\"description\" content=\"Firmato a Milano il 19 dicembre 2016 il primo accordo 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