Tax credit for activity of ricerca:pubblicato the rule
MSE: published the rule on the tax credit to the research and development. The text of the ministerial Rule is published in succession after the record to work of the Court of Auditors happened the day On April 14 2008. The official text will be published on the Official Newspaper of the Italian Republic – general series.
Object
1. According to the present decree the communication obligations are individualised to cargo of the enterprises as far as it concerns to the activities of research and of development agevolabili and to the formalities of verification and verification of the effectiveness of the expenses and of the reserved costs and of their coherence with the community discipline. Admissible activities
1. Coherently with how much expected with the community discipline in point of state helps in favour of research, development and innovation, are they admissible to the credit of tax of which to the paragraphs 280 and following of the article 1 of the law on December 27 2006, No 296, the next activities of research and development:
a) experimental or theoretical works it turns above all to acquire new knowledge on the bases of phenomena and of observable facts, while applications or direct practical utilisation are not provided;
b) planned research or critical inquiries looking at acquiring new knowledge, to use for adjusting new products, processes or services or for allowing a remarkable improvement of the products, processes or existing services; necessary creation of components of complex systems for the industrial research, particularly for the validazione of generic technologies, with exception of the prototypes of which literally c);
c) acquisition, combination, organisation and utilisation of the knowledge and existing abilities of scientific, technological, commercial nature and other, with the purpose of producing plans, projects or drawings for products, processes or new, modified or improved services; it can be about also other activities destined to the conceptual definition, to the planning and to the documentation with concerning new products, processes and services; such activities can include the elaboration of projects, drawings, plans and another documentation, provided that they are not destined to commercial use; carrying out of usable prototypes for commercial reasons and of projects it pilots destined for technological and / or commercial experiments, when the prototype é necessarily the final commercial product and his cost of manufacture  é too much raised to be able to use it only with purposes of demonstration and of validation. The possible, further exploitation of projects of demonstration or of projects pilots to commercial reason involves the deduction of the incomes cosଠbeen generated at the admissible costs. Production and test of products, processes and services, on condition that they are not used or transformed in view of industrial data processing or for commercial aims. There are not admissible the modifications of routine or the periodic modifications brought to products, lines of production, processes of manufacture, existing services and other operations in course, also when such modifications represent improvements.
Beneficiary subjects
1. There can benefit by the tax credit the enterprises made in all the sectors of activity , excluded the enterprises in difficulty of which to the definition of the community Orientations on the state helps for the rescue and the reorganisation of enterprises in difficulty (2004/C 244/2).
Admissible costs
1. With the purposes of the definition of the credit of tax, the costs are admissible, within the maximum limit for 50 million Euro for each tax period, in the congruous and pertinent measure, regarding:
a) the staff, within certain limits to seekers and technicians, provided that used in the activity of research and development;
b) the tools and the equipment of laboratory, in the measure and for the period in which they are used for the research activity and I develop;
c) the buildings and the grounds exclusively for the carrying out of centres of research, in the measure and for the period in which they are used for the research activity and I develop;
d) the contractual research, the technical competences and the patents acquired or obtained in licence at fountains external at prices of market, within the bounds of an operation made on the normal conditions of market and that not to compose elements of collusion;
e) the services of advice, used exclusively with the purposes of the activity of research and development;
f) the general expenses;
g) the costs supported for the purchase from materials, supplies and analogous products used for the activity of research and development.
Communication procedures
1. The beneficiary enterprise indicates, to decay punishment, in a special section of the declaration of the incomes the view relative at the costs based on which  é been determined the sum of the credit of tax.
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