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The final purpose of the measure is to stimulate private spending in Research and Development to innovate processes and products and ensure the future competitiveness of companies.
Tax credit of 50% on incremental expenses in Research and Development, recognized up to an annual maximum of 20 million € / year per beneficiary and calculated on a fixed basis given by the average of expenses in Research and Development in the years 2012-2014. The tax credit can be used, even in the case of losses, to cover a wide range of taxes and contributions.
All expenses related to fundamental research, industrial research and experimental development are eligible: costs for highly qualified and technical personnel, research contracts with universities, research institutions, companies, start-ups and innovative SMEs and depreciation quotes for tools and equipment laboratory.
It is very important for the success degree of the measure that the innovative ecosystem is strong and active. There must be also active innovation-oriented SMEs that need research infrastructures. Vice versa, a negative factor affecting the degree of success of the measure is the lack of specific smart specialisation areas in which the territory has a competitive advantage.