
Press Coverage
Patent box, la superdeduzione non convince le imprese
Il Sole 24 Ore
Una soluzione per pochi. A due mesi dall’entrata in vigore del “nuovo” patent box, le imprese misurano la convenienza della super-deduzione del 110% su ricerca e sviluppo, che ha preso il posto della detassazione dei proventi dei beni immateriali introdotta in Italia nel 2015.
Tutti ricordano le proteste che hanno accompagnato il decreto fiscale dello scorso ottobre (Dl 146/2021) e la legge di Bilancio che l’ha leggermente corretto. L’impressione tra gli addetti ai lavori è che non ci sia ancora stato il paventato trasferimento in massa all’estero di asset immateriali (brevetti, software, disegni e modelli). Ma l’addio alle vecchie regole ha accelerato qualche processo di delocalizzazione già in atto. E diversi grandi gruppi stanno facendo – in via riservata – i propri conteggi. Mentre molte imprese di medie dimensioni, spesso a base familiare, faticano a immaginare di trasferire i centri di ricerca.
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