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NUOVO PATENT BOX E CREDITO RICERCA E SVILUPPO: COME FUNZIONA LA RESTITUZIONE DEL BENEFICIO GIà FRUITO


Con Risposta n. 102 del 2 aprile l?"Agenzia delle Entrate fornisce importanti chiarimenti in merito al coordinamento tra il nuovo Patent Box e il credito d?"imposta ricerca e sviluppo, con particolare riferimento agli obblighi di restituzione del credito già fruito. Il caso riguarda una PMI innovativa impegnata nel settore digitale che, dopo aver fruito del credito d?"imposta R&S per la creazione di una piattaforma software, intende accedere al nuovo Patent Box applicando il meccanismo del “recapture” del credito d'imposta già fruito. Nel proprio parere, l?"Agenzia chiarisce che: in caso di cumulo sulle medesime spese, è necessario procedere alla rideterminazione (“nettizzazione”) della base di calcolo del credito R&S, con conseguente restituzione del beneficio già fruito; la restituzione  del credito d'imposta R&S deve avvenire tramite modello F24, utilizzando lo stesso codice tributo e anno di riferimento indicati in sede di fruizione in compensazione, indicando l?"importo tra gli “importi a debito versati”; la restituzione del credito d'imposta deve avvenire in relazione al periodo d'imposta in cui viene indicata in dichiarazione la variazione in diminuzione derivante dal meccanismo premiale del Nuovo Patent Box, a prescindere dall?"effettiva fruizione del beneficio; il principio si applica anche ai fini IRAP, con restituzione dovuta anche se la variazione in diminuzione non è concretamente utilizzabile, non essendo previsto il riporto delle eccedenze. Fonte: https://www.agenziaentrate.gov.it
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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:

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  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
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  • 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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