Patent Box

Russo De Rosa Associati is always alerted to any legislative developments that offer potential tax advantages which could support the growth dynamics of companies. From this viewpoint, the Firm assists the client in identifying the most suitable tax advantages in support of their specific development plans and takes those into account at all stages in the process.

In this context the Firm provides the client with complete and concrete support for the purposes of complying with the Patent Box regime in order to exploit the tax advantages related to the possession of intangible assets, assisting the client at all the stages in the process: preliminary analysis of the existence of the requisites to access the regime, precise identification of research and development costs, comparability analysis supporting applied royalty rates, calculation of the subsidised income, valuation of the portion of corporate income referable to using intangible assets and management of relations with the Inland Revenue if the ruling procedure is necessary.