Centro Ricerche e Studi dei Laghi – an academic spin-off of the Carolina Albasio School of Advanced Studies in Castellanza
– is registered in the MIUR National Research Registry and certified by Unioncamere as a 4.0 Technology Transfer Center Certification
(according to the MISE directorial decree of 22/12/17).
It supports public and private companies, institutions and professionals in the sector in the development of research projects, innovation, design, 4.0 training and patent boxes in the thematic areas of its 8 Departments.
Researchers and research consultants are coordinated by the Department Directors and are guided in innovative methodologies by a Scientific Steering Committee composed of professors and university researchers of important universities.
Researchers and research consultants are coordinated by the Department Directors and are guided with innovative methodologies by a scientific committee composed by University Professors and Researchers of major Italian Universities.
All companies, regardless of their legal form, the economic sector in which they operate and the accounting regime adopted, that make investments in activities such as research, innovation, and design, are the potential beneficiaries of the automatically recognised tax credit. Both companies resident in the territory of the State and permanent establishments in the State territory of non-resident companies are eligible to receive benefits.
In force since 1 January 2020, the new Budget Law (no. 160/2019) has made important changes to the rules on tax credits for investments
in research, innovation, design and training, as well as significant innovations in respect to the Patent Box.
Awaiting the implementing decrees, which will regulate the final scope of the measures, a summary of the new tax credit benefit measures, which can be cumulated, is provided below:
Legislative Decree no. 34 of 19 May 2020 introduced some important benefits for research and development activities in the areas of Southern Italy and in the regions affected by the seismic events of 2016 and 2017 (Abruzzo, Basilicata, Calabria, Campania, Lazio, Marche, Molise, Puglia, Sardinia, Sicily and Umbria), differentiated according to company size:
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.