Il fisco premia le imprese che investono in ricerca e sviluppo I chiarimenti delle Entrate sul credito d’imposta Investire in ricerca conviene. Pronto il kit-Entrate con istruzioni, chiarimenti e linee guida su come applicare il “nuovo” credito d’imposta per ricerca e sviluppo alla luce delle modifiche introdotte dalla legge di Stabilità 2015. Tra le novità…
La Legge di stabilità 2015 ha modificato la disciplina del credito d’imposta per gli investimenti delle imprese in attività di ricerca e sviluppo. L’agevolazione, originariamente introdotta nell’ambito del piano “Destinazione Italia”, è oggi riconosciuta alle imprese che effettuano nuovi investimenti dal 2015 al 2019. Con il decreto ministeriale del 27 maggio 2015 sono state adottate…
MINISTERO DELL’ECONOMIA E DELLE FINANZE DECRETO 27 maggio 2015 Attuazione del credito d’imposta per attivita’ di ricerca e sviluppo. (15A05898) (GU n.174 del 29-7-2015) IL MINISTRO DELL’ECONOMIA E DELLE FINANZE di concerto con IL MINISTRO DELLO SVILUPPO ECONOMICO Visto il decreto-legge 23 dicembre 2013, n. 145, recante “Interventi urgenti di avvio del piano Destinazione Italia,…
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