Tax credit

of 50% on incremental expenses in research and development, recognized up to an annual maximum of € 20 million / year

The costs of valuing intangible assets, and therefore also those related to the certification of the relative value, being included in the broad theme of research and development are subject to tax credit.

The facilitation consists in the recognition of an automatic and certain tax credit that is calculated for each of the tax-free periods (from 2017 to 2020 inclusive) on the total expenditure incurred in research and development activities. Thanks to the 2017 Budget Law, the research and development bonus has been extended to 31 December 2020 and has been increased to 50% of the eligible costs.

The 2018 Research and Development tax credit is a tax relief introduced by the Destination Italy decree, article 3 of the legislative decree No. 145/2013, subsequently amended and rewritten by the 2015 Stability Law, in the decree of May 27, 2015, as, among other things, argued by the Revenue Agency Circular No. 5 / E / 2016, which reports:

certificazione valutazione economica asset beni intangibili credito di imposta

“in paragraph 6 of the art. 3 of the D.L. n. 145 of 2013, as integrated by art. 4 of the aforementioned decree of 27 May 2015, the items of expenditure relating to the significant research and development activities concern expenses for technical skills and patents.”… “the facilitation discipline; which, it is recalled, defines, in particular, the experimental development as “… the acquisition, combination, structuring and use of existing scientific, technological and commercial knowledge and skills in order to produce plans, projects or designs for products, new, modified or improved processes or services …”. Even in the light of this definition of experimental development, it would be illogical to exclude from the list of eligible costs the costs incurred for the acquisition of such knowledge and information that can be used in the performance of eligible activities.”

On this point it is specified that the tax credit is a claim that the tax payer has against the State Treasury and it can be used to offset debts to the same, to reduce the due taxes or, when admitted, can request a refund in the tax return.

certificazione valutazione economica asset beni intangibili credito di imposta
certificazione valutazione economica asset beni intangibili funzionamento

Why to Certificate

The reasons and the added value of the economic and financial certification of intangible assets.

certificazione valutazione economica asset beni intangibili ias38

IAS 38

The application of the international accounting standards in Europe is aimed at harmonizing the financial disclosures presented by the companies.

certificazione valutazione economica asset beni intangibili banca costo del credito

Credit cost

Improves the capitalization of the company and positively influences the quantitative rating assigned by the Banks to the company.

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