For the purposes of calculating the tax credit for research and development pursuant to art. 3 of Legislative Decree 145/2013, the capitalised costs of the patents are recorded on an accruals basis in individual periods, regardless of the starting date of the amortisation process. This has been clarified by the … Read more
The tax credit recognised for research and development investments can only be used as compensation and therefore cannot be claimed back. Consequently, it cannot be sold pursuant to Article 43-bis of Presidential Decree no. 602 of 29 September 1973: this was specified by the Revenue Agency in its reply to … Read more
Law no. 205/2017 modified the dividend taxation regime with the provision, for non-business IRPEF entities, of a 26% withholding tax, regardless of whether they hold qualified or non-qualified shareholdings. However, for non-entrepreneurs Irpef subjects who have qualified shareholdings, there is a transitional regulation applicable to profits produced up to the … Read more
The Budget Law 2019 (Law 145/2018) amended, with effect from 2019, the regulation of the tax credit for Research and Development. The main changes concern (for the years 2019 and 2020): – the extension of the number of eligible expenses; – the measure of the facility, which returns to the … Read more
With the Budget Law 2019, even if only for the year 2019, investing in innovative start-ups will be particularly convenient. There are two concrete innovations introduced: 1. one addressed to IRPEF and IRES subjects: the measure of facilitation for the relative deductions increases from 30% to 40%; 2. one aimed … Read more
The Revenue Agency has specified that electronic self-invoice must be issued: – with the ordinary identification code (TD01), – with the exception of those issued to regularize the failure of the supplier to receive the invoice within 4 months from the execution of the operation (pursuant to art. 6, paragraph … Read more
The Inland Revenue has announced that the web procedure for the presentation of the substitute declaration relating to the incremental advertising investments made in 2018 is available until 31 January 2019. The tax concession, in the form of a tax credit, is dedicated to those who make investments in advertising … Read more
The Ministerial Decree of 28 December 2018 established new methods of paying stamp duty on electronic invoices issued as of 1 January 2019. In particular, the measure provides that: – payment of the tax on the acts, documents and registers issued or used during the year must be made in … Read more
With reference to the deductibility of VAT, the Revenue Agency specified that if the supplier does not issue the electronic invoice, transmitting it to the SdI (“Sistema Di Interscambio”), the invoice is not considered to have been issued for tax purposes, with the result that the buyer can not deduct … Read more
The Ministry of Justice has dismissed the scheme of the Legislative Decree containing the Code of the crisis of enterprise and insolvency in implementation of Law no. 155 of 2017. In particular, one of the rules that will come into force immediately is the “Appointment of control bodies” which, with … Read more
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