"Patent Box" regime: the Italian Agency of Revenue issues the standard operating procedure for the application
The software “Patent_box” will be the channel for the electronic data transmission 11 November 2015The Italian Agency of Revenue, by decision of 10.11.2015 (prot. n. 144042), has issued the notification form to be used for the application to the tax exemption, related to income derived from intangible assets (Patent Box).
This form must be used for the first two assessment periods, consecutive to the current financial year at December 31st 2014.
The software “Patent_box” will be the channel for the electronic data transmission, and will be available, free of charge, within November, on the Italian Agency of Revenue’s website.
For further details, you can download the official document (Italian) reported below.
Decision of Italian Agency of Revenue
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