Corporate 8-min

Tax credit Research and Development: differentiated measures of the tax relief

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 double rate of 25% and 50%;

– the method of calculating the tax credit;

– the reduction from EUR 20 million to EUR 10 million of the maximum amount of credit that can be used by each company.

Share on facebook
Share on twitter
Share on linkedin
Share on google
Share on whatsapp
Share on email
Share on print

NEWSLETTER

Follow us and subscribe our newsletter