Tax Credit for research and development - Revenue Agency Circular-MED

Last 27 April, the Tax Agency, in collaboration with the Ministry of Economic Development, issued the Circular no. 13 / E with which it provides a series of instructions in order to receive the bonus for investments in research and development, significantly enhanced tool with the changes introduced in the Budget Law 2017.
Among the new features in force this year:
granting one more year (so up to 2020) to make the investments,
raising from 5 to 20 million euro annual maximum credit amount that each beneficiary can mature and the rate increases to 50% and becomes the same for all types of eligible expenses (external or internal),
the extension of the benefit also to resident companies that conduct research and development activities on behalf of non-resident clients business
the possibility of facilitating the costs of all staff employed in research and development, irrespective of qualifications and worker qualifications.

Through the circular are examined the changes introduced by the budget law 2017: not innovated as it is instead returned to the decree of the Ministry of Economy and Finance, of
consultation with the Minister of Economic Development of May 27 2015, and the Circular no. 5 / E Agency of the March 16 2016 Revenue with which the first explanatory guidance on the concessionary rules in question were provided.

Of interest to:
Generale
Of interest to:
Industria
Source:
Area tecnica
02/05/2017

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