The Budget Law 2019 (Law 145/2018) amended, with effect from 2019, the regulation of the tax credit for Research and Development. The main changes concern (for the years 2019 and 2020):
– the extension of the number of eligible expenses;
– the measure of the facility, which returns to the double rate of 25% and 50%;
– the method of calculating the tax credit;
– the reduction from EUR 20 million to EUR 10 million of the maximum amount of credit that can be used by each company.