CRSL supports public and private companies, institutions and professionals in the sector in the development of
research, innovation and design projects, in the thematic areas of its 8 Departments.
Researchers and research consultants are coordinated by the Department Directors and guided in the innovative methodologies by a Scientific Committee composed of University Professors and Researchers from important universities.
The 2021 Budget Law records a substantial strengthening of the measures in place; in fact, all the pre-existing rates regarding the measures of the National Industry 4.0 Plan have been increased, in order to stimulate investments by companies and give continuity to the activities already undertaken in past years.
Retroactively starting from 01/01/2020 and until 31/12/2022, the subsidy measures are aimed at companies that have made investments in Research and Development, Innovation activities (also with objectives of ecological transition or digital innovation 4.0) and Design and aesthetic ideation.
The following are the tax credit incentive measures, which can also be combined with each other:
The concessions for research and development activities in the MEZZOGIORNO areas and in the regions affected by the seismic events of the years 2016 and 2017 were extended to 31/12/22 (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily), differentiated according to company size (DL of 19 May 2020 n ° 34):
The benefit measures remain in force for all companies that – regardless of their legal form, the economic sector in which they operate and the accounting regime adopted – between 1 January 2015 and 31 December 2019 have invested in research and development activities, which include creative and systematic work undertaken to increase the wealth of knowledge, including that relating to humanity, culture and society, and to devise new applications of available knowledge.
The qualification and classification criteria reported in the Frascati Manual – of which CRSL edited the italian translation of chapters 1 and 2 (see link) – are in principle a source of interpretation of reference both for the definition of R&D activities and for the effects of the incentive framework.
The research and development activities may also have been carried out in fields other than the scientific and technological, for example, in the historical or sociological field, provided that, in general, the research and development activities have been aimed at acquiring new knowledge, at the growth of existing knowledge or its use for new applications.
The types of eligible expenses envisaged for the five-year period 2015–2019 are those relating to:
The tax credit is recognised as a percentage of the expenses incurred in excess of the average of the same investments made in the three tax periods prior to the current one as at 31 December 2015 (three years 2012/2013/2014), i.e. in the shorter period of the date of incorporation.