Tax benefits for R&D


The Stability Law of 2015 set forth tax benefits to support research and development activities; article 3 of D.L. 145/2013 allow for up to 50% tax breaks.

The tax credit is reserved to companies that invest in research and development) as indicated by the standards and law, regardless of their legal status, the economic sector they work in, the accounting scheme used, or the size of the company. This must be done in collaboration with, accredited research institutions and agencies, such as TEC Eurolab. .

Projects that can benefit from the tax break must have been active by 1 January 2015 to 31 December 2020. Specifically, eligible expenditures are relative to:
  • highly qualified personnel employed in research and development activities
  • amortization fees for acquisition costs or use of laboratory tools and equipment
  • expenses related to contracts research stipulated with universities, research bodies and similar bodies, and with other companies including innovative start-ups;
  • expenses for technical and privative skills and expenses for unqualified personnel:
  • among the eligible expenses are also included the expenses incurred for the compulsory accounting certification activity Moreover, in Resolution 119 / E of 22/12/2016, the Inland Revenue has indicated definitively and as eligible costs, the services provided by the testing laboratories.

    TEC Eurolab as independent test laboratory center and accredited third party , provides its technical skills and partnerships industrial for:
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