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.
Design activities and aesthetic conception carried out in the textile and fashion, footwear, eyewear, goldsmiths, furniture and furnishings, and ceramics sectors.
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.
The credit can be offset in three equal annual installments.
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.
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.