Patent Box scheme

The 2015 Stability Law introduced the so-called Patent Box, i.e. an optional five-year preferential tax regime on income deriving from the use of certain intangible assets. An overall reform of the institute, under the heading "Simplification of the discipline of the so-called «Patent Box»", was carried out by the so-called Tax Decree, to which the 2022 Budget Law made significant corrections, to the benefit of companies.

From 2021 (tax period in progress until 22 October 2021 and subsequent tax periods) an ultra-deduction of 110% of R&D, Technological Innovation and Design costs incurred for the creation and development of proprietary rights (copyrighted software, industrial patents, designs and models).

The previous version of the Patent Box, now repealed, may continue to apply until 2024, for the options referring to 2020 (five-year period 2020-2024).


What we can do for you

Phase 1: Cost-effectiveness analysis

  • We identify, select, and assess eligible intangible assets.
  • We analyse revenues according to intangible assets: we identify the presence of multiple intangible assets within a single product and we analyse the possible combinations in order to optimise the structure of the product according to the Patent Box regime.
  • We evaluate the research and development costs that have contributed to the development and maintenance of these assets, as well as those which have increased the value of the assets, and we assess their impact on the calculation of the benefit.
  • We estimate the profit potential generated by the assets identified.

Phase 2: Activities to determine the economic contribution to the production of business income in the event of use of intangible assets

  • Phase 2: Activity for determining the economic contribution to the production of business income in case of use of intangible assets visit to the Customer's premises aimed at collecting the documentation indicated by the Consultant and aimed at carrying out the Phase 2 Services;
  • punctual determination of the calculation basis to which the 110% increase will be applied; drafting of the documentation suitable for accessing the New Patent Box ("Suitable Documentation"),
  • divided into sections A and B, as per the Provision of 15 February 2022 of the director of the Revenue Agency introduced by art. 6 of the Legislative Decree 146/2021;
  • delivery of the Suitable Documentation referring to the reference tax period (hereinafter, "Phase 2 Technical Dossier");
  • assistance of an expert appointed by the Consultant, in the event of any checks regarding the obligations required by the rules referred to in the introduction and by the respective implementing regulations.

Who we cater for

We cater for entities with business income, regardless of  the accounting system adopted and the legal entitlement permitting use of the assets.

How we do it

By putting a team of specialists at your disposal to accompany you through the management and use of this complex incentive, and more specifically:

  • a commercial consultant, who  - after running an initial check on the possibility of accessing the Patent Box scheme -  will coordinate subsequent activities and be responsible for your satisfaction;
  • the specialists and engineers from Warrant Innovation Lab (a fully controlled Warrant Hub subsidiary), who will guide you through all the activities listed above.

Did you know that there are other concessions regarding industrial and intellectual property rights?