Italy Update: R&D bonus even out of declaration

The Research and Development Bonus can be used in compensation even if it has not been included in the declaration, not for forgetfulness or by choice, but because the Income Corporation model used by the taxpayer with an ultra-annual tax period does not recognize the reference code. However, this is a possibility granted only exceptionally. To clarify it is the Revenue Agency with the answer to the question number 30 of 17 January 2022.

By Quorum, Italy, a Transatlantic Law International Affiliated Firm. 

For further information or for any assistance please contact italy@transatlanticlaw.com

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