Deadline for Restituting R&D Credit Excess from Patent Box Cumulation: Key Rules from Interpello 102/2026
Taxpayers utilizing the Italian Patent Box regime must adhere to specific administrative deadlines when managing the recovery of excess Research and Development (R&D) tax credits. The Italian Revenue Agency (Agenzia delle Entrate) provides guidance on these procedural requirements, particularly regarding the cumulation of fiscal benefits, to ensure compliance with national tax law. For companies navigating … Read more