LAW OF STABILITY CREATE 2020 RESEARCH AND DEVELOPMENT BONUS
IT'S TIME TO DESIGN
The research and development bonus is a tax relief introduced by the Destination Italy decree, article 3 of DI 145/2013, subsequently modified and rewritten by the 2015 Stability Law (190/2014).
The bonus is for all companies of any legal order, regardless of the economic sector in which they operate and the tax accounting regime they have adopted.
The research and development bonus 2020 consists of the possibilities for companies that invest in research and development. The expenditure for investments in research and development activities, both for each tax year of at least 30 thousand euros and that is incremental.
Source: Fisco oggi