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).

Tax Credit: current conditions

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:

  • fundamental research;
  • industrial research;
  • experimental development in science or technology.

The credit for Research and Development can be offset through the F24 form for the payment of all taxes and company contributions.

Why contact us

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.

The Process

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.

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Have a look at the slots available: choose the date that best suits you to schedule a call with our Experts!

Languages available: English and Italian.

Please note: a 30min call with our Experts has a fee of €75,00 (all included – Paypal Payment). However, should you decide to receive our assistance for your case, the price will be deducted from our first quotation, meaning the call will cost nothing! 

The fee is not refundable, but you can reschedule the call up to 1 time.

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Arletti & Partners: Credits

A&P Institutional

A&P Provides Services for Italian and International leading Industries Associations.

Your global provider for posting workers in EU
A unique partner for managing all aspects involved in the relocation of HRs: policies, contracts, immigration, relocation, tax for individuals and corporate fulfillments.

ISO 9001

We hold the ISO 9001 TUV certificate.
It is one of the most trustful Seals in Quality Certification and it entrusts A&P Services Quality Level.

Trusted Professionals

A&P has a team of multilingual professionals licensed by the Italian Government and enrolled in the National Tax Advisors Government List and Professional Auditors.

Our Contacts

Corso Cavour, 38 41121 Modena (Mo) Italy

+39 02 30456361

+39 059 8303369