What is the
Patent Box

The Patent Box is an optional regime that allows, for income tax and IRAP purposes, a 110% increase in research, development, technological innovation, and design expenses related to software, patents, and legally protected designs and models, replacing the previous partial tax exemption on income generated by such assets.

  • Enhances the tax value of investments in research, development, and innovation
  • Reduces IRES and IRAP taxable income on subsidized costs
  • Can generate effective tax savings of around 30%

Eligibility

Who can request
the Patent Box

Technology startups and scaleups

We assist technology startups and scaleups in setting up their Patent Box, integrating it with business plans, fundraising, and international growth strategies.

Industrial, fashion, and design groups

We assist industrial, fashion, furniture, and design groups that use protected designs, models, and aesthetic solutions in their products.

Digital services companies and software houses

We work with companies that purchase or develop software, MES, and proprietary platforms that fall within the scope of eligible intangible assets.

Large companies

We support large companies with patent, design, and software portfolios, helping them to structure processes, calculations, and dossiers for multiple lines of business.

Innovative SMEs

We support SMEs that develop proprietary products, software, or solutions, hold rights to intangible assets, and are interested in maximizing the tax benefits of their research and development costs.

Advantages

Advantages

Why choose Investria
for the Patent Box

Specialist expertise

We have in-depth knowledge of regulations, practices, and circulars, translating them into sustainable tax strategies for businesses.

Integrated approach

We combine Patent Box, R&D credits, and other incentives, coordinating them in compliance with netting rules and the prohibition of double financing.

Ongoing support

We assist you with options, documentation, benefit calculations, and management of subsequent checks.

We transform our clients' investments into rapid facilitative responses, reducing uncertainty and access times.

Our method

We follow a technical and
regulatory process that ensures fast turnaround times and
complete documentation.

We evaluate the company's structure, available intangible assets, R&D activities carried out, and potential benefits, verifying their suitability compared to other incentives already in place.

We collect accounting documents, research contracts, costs, consulting fees, and legal expenses related to IP, including software not registered with SIAE (Italian Society of Authors and Publishers) with adequately documented ownership and protection.

We accurately link costs and projects to individual IPs, distinguishing between activities that are relevant and irrelevant for the purposes of the new Patent Box.

We apply the 110% super-deduction to eligible costs, estimate the savings on IRES and IRAP, and simulate different time scenarios.

We prepare the appropriate documentation required by the Revenue Agency, digitally signed and time-stamped, to reduce the risk of penalties in the event of an audit.

We assist you in completing the tax return option, updating your data annually, and managing any requests from the tax authorities.