Tax credit
Design 2021 – 2022

Fiscal measure that aims to reward the efforts made by companies in the design and aesthetic conception activities and allows up to 100% compensation of the tax share, thus increasing competitiveness and encouraging continuous improvement.

Scope

Design

Design activities and aesthetic conception carried out in the textile and fashion, footwear, eyewear, goldsmiths, furniture and furnishings, and ceramics sectors.

Who can

benefit?


All companies resident in the territory of the State, including permanent establishments of non-residents are eligible, regardless of their legal form, economic sector, size, and tax the regime for determining the company’s income.

Use of

credit


The credit can be offset in three equal annual installments.

Our

service

Our activity, as expert consultants in the management of the Design Tax Credit, consists in identifying the activities and the related eligible expenses, thus improving the quality of the service.

Eligible expenses

The tax credit is granted at a rate of 10% of eligible expenses for Technological Innovation and 15% of eligible expenses for Technological Innovation 4.0, up to a maximum of EUR 2M in three annual installments.

  • Holder of an employment or self-employment relationship or other relationship other than employment.
  • Employees expenses relating to persons aged <=35 years, in their first job, in possession of a research doctorate or enrolled in a doctorate cycle or in possession of a master’s degree in technical or scientific disciplines, hired by the company with a permanent employment contract and employed exclusively in technological innovation work, contribute to forming the basis for calculating the tax credit for an amount equal to 150% of their amount.
  • Depreciation allowances, lease or leaseback payments and other expenses relating to movable tangible property and software up to an aggregate maximum of 30% of the personnel expenses under (a).
  • The entities commissioning the projects must be tax resident or located in other EU Member States or in States party to the EEA Agreement or in States included in the list referred to in the Decree of the Minister of Finance of 4 September 1996.
  • Consultancy and equivalent services up to an overall limit of 20% of the eligible personnel costs referred to in (a), or of the eligible costs referred to in (c).
  • Materials, supplies and other similar products also for the construction of prototypes or pilot plants, up to a maximum of 30% of the personnel costs under (a) or of contracts under (c).
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