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Marchi d'impresa esclusi dal patent box a partire dal 2017


L'art. 56 del D.L. 50/2017 ha apportato modifiche alla disciplina del regime di tassazione agevolata denominata "patent box".Tale regime era stato introdotto dalla legge di Stabilità 2015 e prevedeva, nella formulazione originaria, la parziale esclusione dalla tassazione dei redditi derivanti dall'utilizzo di opere dell'ingegno, da brevetti industriali, da marchi d'impresa, da disegni e modelli, nonché da processi, formule e informazioni relativi a esperienze acquisite nel campo industriale, commerciale o scientifico giuridicamente tutelabili. La percentuale esclusione da reddito imponibile era stata fissata al 30 % per il 2015, al 40 % per il 2016 e al 50 % a partire dal 2017. La norma del D.L 50/2017 ha rimosso i marchi dalla lista dei beni immateriali per i quali è possibile usufruire dell'agevolazione. La relazione illustrativa al decreto legge ha chiarito che l'intervento ha lo scopo di allineare la disciplina italiana a quanto stabilito dall'OCSE nel documento Action 5 paragrafo 63 del progetto BEPS (Base Erosion and Profit Shifting, che esamina le problematiche dell'evasione fiscale internazionale). Tuttavia l'esclusione riguarderà le sole opzioni esercitate dopo il 31 dicembre 2016. Per le opzioni già esercitate per i periodi di imposta 2015 e 2016 il beneficio rimarrà esteso anche ai marchi. Questo è quanto indicato dal comma 3 dell'art. 56 che prevede "Si applicano le disposizioni vigenti anteriormente alle modifiche operate dal comma 1 e, comunque, non oltre il 30 giugno 2021, relativamente alle opzioni esercitate per i primi due periodi d'imposta successivi a quelli in corso al 31 dicembre 2014."


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Corso Bettini, 58
38068 Rovereto (TN)
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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