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Italian Association of Glass Processing Machinery and Accessories Suppliers

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R&D Tax Credit

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The published document is reportedicaThis document, published by the Ministry of Economy and Finance (MEF) (Department of Tax Justice), analyzes the rules governing the R&D tax credit, reconstructing its regulatory evolution at the European and Italian levels and comparing the different versions of the incentive. Most of the document is dedicatedicato tax jurisprudence and, in particular, to the definition of R&D activities, the requirements, the eligible expenses, the Frascati Manual and the role of the MISE/MIMIT opinion in credit regulation.

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