Here’s the super bonus to companies for research and development – The Republic

Rome – Research rewards companies, also from a tax point of view. And for researchers open up new revenue thanks to the new version of the tax credit for research and development, required by the Stability Law, which is now at zero bureaucracy. The bonus, in fact, automatically is granted, in the face of the expenses, without the need for an ad hoc request. The changes affect all firms investing in research and development, regardless of the legal form, the economic sector in which they operate and the adopted accounting regime.
Space recruitment of researchers . The new research bonus can be used for any type of research, not only in science and technology, but also, for example, in the field of historical or sociological. To be entitled to the incentive tax, the company must turn to researchers holding a doctoral degree, or enrolled in a doctoral course at Italian or foreign university with a master’s degree (5 years of study). It is not necessary that the degree was awarded in a subject relevant to the research activities to be carried out, nor membership of a professional association, the important thing is the type of activity that has to be aimed at identifying process changes or product that can bring significant changes or improvements of the lines and / or techniques of production or of the products themselves, such as, for example, the testing of a new production line, the modification of technical and functional characteristics. They do not allow you to receive the bonus simple no significant changes, such as seasonal changes, the design of a product changes, improvements simply due to the use of production systems very similar to those previously used.

Bonus even for those already in the company. the tax break is scheduled for the creation of jobs and the employment contracts that ensure that the research is carried out “employed by the undertaking.” But not only. The tax advantage, in fact, also covers the research activities carried out by those who are already in the company. In this case, as clarified by the Revenue in Circular 5/2016, given that the incentive is an incentive to research, it becomes agevolabile not only the increase of the expenses arising from the assumption of new personnel highly qualified profile, but also due to the wider use, in terms of hours worked, in research of eligible qualified staff already employed in the undertaking.

also back for labortatorio of expenses. The bonus in research corresponds to a tax credit equal to 50% or 25% of the investment made. The credit is granted up to the maximum amount of 5 million euro in favor of each beneficiary, on condition that the firm carries out a total expenditure on research and development at least equal to 30 thousand euro. The rate to be applied for the calculation of the bonus, varies depending on the type of expenditure incurred: the higher amount, equal to half of the investment is recognized precisely in the case of recruitment or the extraordinary work carried out by those who are already in the company. And instead of only 25% of the cost of the bonus granted to the costs of acquisition or use of instruments and laboratory equipment and for the purchase of patents.

Topics:

search

Development

bonus

tax

taxes

a tax credit

Starring:

>