The law and the regulations establishing the regime of the Patent Box provide a reduced taxation for five years of the income attributable to industrial property
In practice, and to provide a numeric data, the income would suffer a tax to 27.50% for IRES and IRAP at 3.90% are taxed at just over 17% in five years (most likely an extension of at least five years). Who asks facilitation (the reduction of the tax burden) in 2015 is a reduction of 30, 40, 50, 50, 50%; those who ask in 2016 is a reduction of 40, 50, 50, 50, 50; those who ask after 2016 obtains the reduction of 50% for 5 years. For a taxable year (IRES and IRAP) of 1,000,000 Euros, the savings over 10 years is approximately Euro 1,400,000.
Circular 36 / E and the measure prot. n. 2015/154278 Revenue Agency, both of 1 December 2015, have clarified certain aspects of
the regulatory framework and procedural of the Patent Box.