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For the R&D bonus, the capitalised costs of the patent are recorded in the individual periods

For the purposes of calculating the tax credit for research and development pursuant to art. 3 of Legislative Decree 145/2013, the capitalised costs of the patents are recorded on an accruals basis in individual periods, regardless of the starting date of the amortisation process. This has been clarified by the Revenue Agency with its reply to question no. 73/2019.


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