{"id":2766,"date":"2019-02-19T17:23:42","date_gmt":"2019-02-19T17:23:42","guid":{"rendered":"https:\/\/ciccioriccioassociati.com\/tax-credit-research-and-development-differentiated-measures-of-the-tax-relief\/"},"modified":"2019-02-19T17:28:11","modified_gmt":"2019-02-19T17:28:11","slug":"tax-credit-research-and-development-differentiated-measures-of-the-tax-relief","status":"publish","type":"post","link":"https:\/\/ciccioriccioassociati.com\/en\/tax-credit-research-and-development-differentiated-measures-of-the-tax-relief\/","title":{"rendered":"Tax credit Research and Development: differentiated measures of the tax relief"},"content":{"rendered":"\n<p>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): <\/p>\n\n\n\n<p>&#8211; the extension of the number of eligible expenses; <\/p>\n\n\n\n<p>&#8211; the measure of the facility, which returns to the double rate of 25% and 50%; <\/p>\n\n\n\n<p>&#8211; the method of calculating the tax credit; <\/p>\n\n\n\n<p>&#8211; the reduction from EUR 20 million to EUR 10 million of the maximum amount of credit that can be used by each company.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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): &#8211; the extension of the number of eligible expenses; &#8211; the measure of the facility, which returns to the &#8230; <a title=\"Tax credit Research and Development: differentiated measures of the tax relief\" class=\"read-more\" href=\"https:\/\/ciccioriccioassociati.com\/en\/tax-credit-research-and-development-differentiated-measures-of-the-tax-relief\/\" aria-label=\"Read more about Tax credit Research and Development: differentiated measures of the tax relief\">Read more<\/a><\/p>\n","protected":false},"author":3,"featured_media":2764,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,29],"tags":[],"class_list":["post-2766","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-en","category-tax","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax credit Research and Development: differentiated measures of the tax relief | Studio Ciccioriccio e Associati | Corporate and Tax Consultancy<\/title>\n<meta name=\"description\" content=\"La legge di Bilancio 2019 (L. 145\/2018) ha modificato, con effetti dal 2019, la disciplina del credito d\u2019imposta ricerca e sviluppo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ciccioriccioassociati.com\/en\/tax-credit-research-and-development-differentiated-measures-of-the-tax-relief\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax credit Research and Development: differentiated measures of the tax relief | Studio Ciccioriccio e Associati | Corporate and Tax Consultancy\" \/>\n<meta property=\"og:description\" content=\"La legge di Bilancio 2019 (L. 145\/2018) ha modificato, con effetti dal 2019, la disciplina del credito d\u2019imposta ricerca e sviluppo.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ciccioriccioassociati.com\/en\/tax-credit-research-and-development-differentiated-measures-of-the-tax-relief\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Ciccioriccio e Associati\" \/>\n<meta property=\"article:published_time\" 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