30% in 2015, 40% in 2016 and 50% during 2017-2020
Article. 1, paragraphs 37 et seq. also introduced in Italy the cd. patent box which is a favorable tax regime for all those holders of business income, companies and other entities, provided they are resident in countries where it is an agreement in place to prevent double taxation, aimed at providing a partial exemption of income derived from permit and / or the direct use of trademarks and patents amounted to 30% in 2015, 40% in 2016 and 50% in the period 2017-2020.
Essentially income derived from the exploitation of trademarks and patents do not form the overall income tax since they are excluded by the percentages of the amount indicated.
The option has a term for five fiscal years and is irrevocable.