Home excluded Patent box excluded for R & amp; S costs that are not...

Patent box excluded for R & amp; S costs that are not charged

2
0

With the answer to question no. 120 , the Revenue Agency has provided some indications on the concession Patent box in relation to a specific case of stipulation with another company of a co-development and to license a patent.
In general, the use of the concession in relation to the intangible asset granted in license is conditional on the performance of research and development activities that the company must carry out on that asset and whose costs, which remain the responsibility of the person who intends to benefit from the benefit, affect the calculation of the nexus ratio necessary to quantify the portion of subsidized income.
In the case represented, the company X instante declared that, on the basis of the co-development contract stipulated with the company Y, in addition to granting Y the license on the purchased patent, it undertakes to carry out the activities research and development of preclinical and even post protocols, aimed at obtaining two international authorizations for an expense that will be borne only by Y. This activity, however, generates benefits in the hands of both contractors, since, pursuant to the contract, not only Y gets benefits,  » Read More

(Visited 2 times, 1 visits today)