The Italian State encourages investments in R&D through the mechanism of Patent Box , an instrument aimed at favoring the registration and exploitation, directly or indirectly, of the” product of ingenuity “on the national territory, tax exempting part of the proceeds deriving from it.
The DM 30/7/2015 “ Patent Box ” provides the arrangements for implementing an optional taxation regime for the income deriving from the use of intellectual works ( intangibles ) legally protectable.