Home AGEVOLAZIONI Accounting certification of R & amp; S 2019 expenses – part II

Accounting certification of R & amp; S 2019 expenses – part II

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In a previous contribution the terms of acquisition, the function and the content of the certification of the accounting documentation of R&D expenses incurred in the tax period 2019.
As regards the analytical checks on R&D expenses, in preparation for the issue of the accounting certification, we focused on the substantial changes to the method for determining the tax credit made to article 3 of Legislative Decree 145 / 2013 by the Budget Law 2019 .
In particular letter d) of article 1, paragraph 70, L. 145 / 2018 introduced the new paragraph 6 -bis of article 3 DL 145 / 2013 which governs the new criterion for calculating the tax credit, indicating that the benefit is applied to the facilitated surplus to the extent of 50% of the amount proportionally referable to personnel expenses and research contracts with qualified subjects (referred to in the new letters a) and c) of paragraph 6) with respect to the overall eligible expenses incurred in the same taxable period and to the extent of 25% on the remainder .  » Read More

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