Agenzia delle Entrate
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Tax regime for activities connected to protected software, patents, designs and models; trademarks and know-how are excluded.
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Form of support
- Tax incentives
Benefit and conditions
An enhanced deduction of eligible R&D costs relating to copyright-protected software, patents and protected designs/models. Trademarks and know-how are not among the eligible intangible assets.
Complete fact sheet
- Territory
- Italy
- Applicants
- Businesses with eligible intangible assets and activities.
- Application procedure
- Tax election and documentation under the applicable rules.
- Edition / applicable period
- New regime; verify the tax period. Revenue Agency Circular 5/E/2023 covers its scope. From 1 January 2027 Article 6 of Decree-Law 146/2021 is repealed and the rules are moved to Article 118(18)-(27) of the new consolidated income tax code (Legislative Decree 117/2026).
- Tax regime applicability
- Verify applicability to the project and tax period; classification does not certify entitlement.
Informative fact sheet. Eligibility and possible combinations depend on the project, applicable rules and verification of the requirements.