Starting from the 2020 tax period, the discipline of the tax credit for Research and Development expenses has changed radically, providing fixed percentages based on the types of expenses incurred. (Law No. 160/2019, Budget Law 2020).
At the moment, the tax credit is extended until the current tax period December 31, 2022. (Law n.178 / 2020, Budget Law 2021). Companies that incur specific R&D expenses can take advantage of a tax credit of up to 20% on an annual basis.
The “Research & Development” activities that raise credit concern:
The credit for Research and Development can be offset through the F24 form for the payment of all taxes and company contributions.
A&P works with specialized professionals who will assess the amount of costs in the field of research and development in order to obtain tax breaks.
The entire procedure will be followed step by step, from the cost assessment to the integration of the credit in the tax return, up to its actual use.
Everything will be followed and certified through personalized documentation.
Contact our office: our dedicated consultants will:
1. Send a short form to be filled in with the necessary information to carry out a pre-analysis and verify the R&D expenses;
2. Send a detailed request for all the necessary documentation for the procedure;
3. Follow the entire procedure up to the integration of the tax credit in the declaration of your company and its use.