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} .btn_gfl_active:hover{ background:#fff !important; color:#133371; } .search-small-icon-hp { width: 42px; float: left; } .search-small-right-hp { width: calc(100% - 42px); float: right; } .search-small-right-hp input { width: 90%; height: 34px; border: 1px solid #848888; font-size: 14px; color: #848888; padding: 0 15px; font-weight: 700; margin-top:15px; } img{ max-width:100%; } </style> <div class="single-block-gcsp" style="padding-bottom:0px; padding-top:60px;"> <div class="container"> <div class="row"> <div class="col-md-9"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="intership-breadcrumb-gcsp" style="top:-30px;"> <ol class="breadcrumb"> <li class="breadcrumb-item"><a href="/">Home</a></li> <li class="breadcrumb-item"><a href="/it/formazione">Formazione</a></li> <li class="breadcrumb-item">Patent box – la detassazione in presenza di beni immateriali</li> </ol> </div> </div> <div class="col-md-2"> <div class="scaden-calendar-icon-scap" style="width:100%"> <div class="calendar-icon-scap" style="margin-top:20px;"> <img src="/images/calendar.svg" alt="" /> <div class="calendar-date-scap">12</div> </div> <div class="calendar-month-scap">Ottobre</div> <div class="calendar-day-scap" style="color:#00A0DC;">Giovedì</div> </div> </div> <div class="col-md-10"> <!--<div class="categoria-deg"></div>--><h2 style="margin-bottom:20px;">Patent box – la detassazione in presenza di beni immateriali</h2> </div> <div class="col-md-2"> <br> </div> <div class="col-md-10"> <img src="/media/thumb.php?w=400&h=200&src=DIRITTO-E-RESPONSABILITA-CIVILE.jpg"> <br><br> Restayling non certo di mera forma per il patent box. <br> <div class="guardamauro" style="display:none;"> Dal 2021 sono cambiati i beni agevolabili, il meccanismo agevolativo, i criteri di calcolo, gli adempimenti. L’agevolazione in linea di principio si semplifica quanto ad accesso, ma certamente non è priva di obblighi, soprattutto di tipo rendicontativo. La maggiorazione del 110% dei costi patent viaggia in parallelo con il credito d’imposta ricerca e sviluppo e si tengono a braccetto, seppure con alcune differenziazioni e limiti. Va da sé che fatto lo sforzo per ottenere l’una non ci si può lasciare scappare l’altra. Per accedere al nuovo patent box occorre necessariamente la tutela giuridica del bene immateriale (la nuova versione perde il know-how e i marchi in verità già esclusi da tempo anche dal vecchio patent box). Occorre, peraltro, prestare attenzione a non duplicare i benefici tra il vecchio e il nuovo, tenuto conto del ripescaggio a fini agevolativi dei costi degli 8 anni precedenti come consentito dalla nuova norma. </div> <div class="openall" style="text-align:center; cursor:pointer;"> <img src="/images/down.png"> </div> <div class="closeall" style="text-align:center; cursor:pointer; display:none"> <img src="/images/up.png"> </div> <br><br> </div> <div class="col-md-2"> Destinatari </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC"> Avvocati </div> <div class="col-md-2" style="padding-top:20px;"> Docenti </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Dott. <a style=" cursor:pointer;" data-toggle="modal" data-target="#modal-doc3003" href="#"><b>Lelio Cacciapaglia</b></a><div class="modal fade" id="modal-doc3003" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Lelio Cacciapaglia</h2> <p><br> Dottore Commercialista, MEF – Dipartimento Finanze (l’intervento è a titolo personale) </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div> </div> <div class="col-md-2" style="padding-top:20px;"> Programma </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> <br> <div class="guardamauro2" style="display:none;">Il webinar verterà sui seguenti argomenti:<br /><br /><br />• I tre nuovi beni immateriali agevolati <br />• L’opzione in dichiarazione dei redditi: irrevocabilità, durata e rinnovo<br />• Le attività necessarie per l’ottenimento del nuovo patent box (ricerca e sviluppo in base ai criteri MISE) <br />• Il cumulo del patent con il bonus ricerca e sviluppo (calcoli e verifiche)<br />• I progetti in parte appaltati a terzi – rendicontazione, certificazioni, criteri e cautele <br />• I rapporti con le società del gruppo di appartenenza <br />• La maggiorazione del 110% sui costi capitalizzati e sulle spese d’esercizio <br />• Il ripescaggio dei costi sostenuti negli 8 anni precedenti la tutela giuridica<br />• Le spese di implementazione, mantenimento e tutela del bene post ottenimento della privativa<br />• Contabilità (principi OIC) e regole fiscali (Tuir)<br />• I documenti A e B con marca temporale<br />• Compilazione guidata della dichiarazione dei redditi e Irap</div> <div class="openall2" style="text-align:center; cursor:pointer;"> <img src="/images/down.png"> </div> <div class="closeall2" style="text-align:center; cursor:pointer; display:none"> <img src="/images/up.png"> </div> </div> <div class="col-md-2" style="padding-top:20px;"> Materiali didattici </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Il partecipante troverà nell’area riservata la registrazione del webinar e il materiale didattico utilizzato, entro 5 giorni dal termine del corso. </div> <div class="col-md-2" style="padding-top:20px;"> Attestato </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Sarà possibile scaricarlo accedendo dall’area riservata entro entro 30 giorni dal termine dell’iniziativa formativa o al ricevimento della delibera di accreditamento dall’Ordine competente. </div> <div class="col-md-2" style="padding-top:20px;"> Modalità di accesso </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px; margin-bottom:80px;"> Le iniziative formative webinar potranno essere fruite attraverso la piattaforma “GoToWebinar”.<br> Durante il webinar il partecipante potrà intervenire attivamente interagendo direttamente con il docente. </div> </div> </div> </div> <div class="col-md-3 margin-btm70" style=""> <div class="col-sm-12" style="margin-top: -30px;padding-bottom: 20px; text-align:center;"> <div class="search-small-icon-hp"> <svg xmlns="http://www.w3.org/2000/svg" width="31.377" height="56.798" viewBox="0 0 31.377 56.798"><defs><style>.a,.b{fill:none;stroke-linecap:round;stroke-linejoin:round;}.a,.b,.c,.d{stroke:#133371;stroke-width:2px;}.b{stroke-dasharray:4.35;}.c{fill:#fff;stroke-miterlimit:10;}.d{fill:#00a6de;}</style></defs><g transform="translate(1 1.001)"><g transform="translate(0)"><line class="a" x1="1.736" y1="3.148" transform="translate(5.777 2.314)"/><line class="a" y1="3.595" x2="0.005" transform="translate(14.666)"/><line class="a" y1="3.143" x2="1.745" transform="translate(21.828 2.281)"/><circle class="b" cx="14.688" cy="14.688" r="14.688" transform="translate(0 17.973)"/><circle class="c" cx="11.707" cy="11.707" r="11.707" transform="translate(2.998 6.674)"/><line class="c" y2="11.387" transform="translate(14.689 30.088)"/><path class="d" d="M2.444,0H15.451a2.444,2.444,0,1,1,0,4.888H2.444A2.444,2.444,0,0,1,0,2.444H0A2.444,2.444,0,0,1,2.444,0Z" transform="translate(17.133 36.902) rotate(90)"/><circle class="c" cx="8.545" cy="8.545" r="8.545" transform="translate(6.16 9.836)"/></g></g></svg> </div> <form method="POST" action="/it/ricerca"> <div class="search-small-right-hp"> <input type="text" placeholder="Cerca" name="parola"> </div> </form> <div style="clear:both;"></div> </div> <div class="col-sm-12 post-content" style="margin-bottom:40px;"> <div style="background: #f3f5f8; padding: 20px; "> <div class="three-title-hp" style="padding:0px;"> <div class="three-name-hp" style="width:100%"> <h4>WEBINAR</h4><br><br> </div> <div class="clearfix"></div> </div> <div class="notizie-info-hp" STYLE="color:#133371;"> <b>Data:</b> 12/10/2023 <br><a style="font-size:13px; text-decoration:underline; cursor:pointer;" data-toggle="modal" data-target="#modal-lezioni" href="">CALENDARIO LEZIONI</a> <div class="modal fade" id="modal-lezioni" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Calendario Lezioni</h2> <p><br> <b>12/10/2023</b> 10:00 - 12:00<br>Patent box<br><a href="/ajax/ics2.php?id=1554&lez=2746" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br> <!--<a href="/ajax/ics.php?id=" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a>--> </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div> <br><b>Durata: </b>2 ore <!--<br><b>Orario: </b> 10.00-16.00--> <br><br><b>CREDITI FORMATIVI: </b><br> <b>026102035</b><br>DJ MOD FORM OTT 2022<br><b>026102037</b><br>M+ MOD FORM OTT 2022<br><b>026102051</b><br>DJ MOD FORM NOV 2022<br><b>026102052</b><br>M+ MOD FORM NOV 2022<br><b>026102080</b><br>DJ MOD FORM DIC 2022<br><b>026102081</b><br>M+ MOD FORM DIC 2022<br><b>026102198</b><br>M+ MOD FORM GEN 2023<br><b>026102199</b><br>DJ MOD FORM GEN 2023<br><b>026102208</b><br>DJ MOD FORM FEB 2023<br><b>026102210</b><br>M+ MOD FORM FEB 2023<br><b>026102234</b><br>DJ MOD FORM MAR 2023<br><b>026102235</b><br>M+ MOD FORM MAR 2023<br><b>026102322</b><br>DJ MOD FORM APR 2023<br><b>026102324</b><br>M+ MOD FORM APR 2023<br><b>026102353</b><br>M+ MOD FORM MAG 2023<br><b>026102354</b><br>DJ MOD FORM MAG 2023<br><b>026102394</b><br>M+ MOD FORM GIU 2023<br><b>026102399</b><br>DJ MOD FORM GIU 2023<br><b>026102409</b><br>DJ MOD FORM LUG 2023<br><b>026102412</b><br>M+ MOD FORM LUG 2023<br><b>026102498</b><br>M+ MOD FORM SETT 2023<br><b>026102513</b><br>DJ MOD. FORM SETT 2023<br><b>Catalogo_pf_fis</b><br>abbonamento 30 webinar fiscali<br><b>Catalogo_pf_leg</b><br>abbonamento 30 webinar legali<br><b>Avvocati</b><br>inoltrata richiesta di accreditamento agli Ordini competenti<br><b>Commercialisti</b><br>inoltrata richiesta di accreditamento agli Ordini competenti<br> <form method="GET" action="https://shop.giuffre.it/026102031-patent-box-la-detassazione-in-presenza-di-beni-immateriali.html" target="_blank"> <input type="hidden" name="id" value="1554"> <br> <b>QUOTA DI PARTECIPAZIONE:</b><br> </div> </div> <div id="price"> <div style="padding-top:0px; padding-bottom:10px; font-size:28px;"> <span class="price2" id="pricex">0.00 € + IVA</span> </div> <input type="submit" class="btn_gfl_active" value="ISCRIVITI" style="width:100%"><br> </div> <div style="clear:both;"></div> </form> <div class="link-scelti" style="margin-top: 20px; width: 100%;"> <ul> <li><a href="mailto:#?subject=Ti consiglio questo corso&body=Ti consiglio di guardare questo corso https://www.giuffrefrancislefebvre.it/it/corso/973/1554" style="color:#212529; 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filter5_Count++ }); var filter1string var filter2string var filter3string var filter4string var filter5string var filter1checked = false var filter2checked = false var filter3checked = false var filter4checked = false var filter5checked = false if (filter1_Count == 0) { filter1_Count = 1; } else { filter1checked = true; } if (filter2_Count == 0) { filter2_Count = 1; } else { filter2checked = true; } if (filter3_Count == 0) { filter3_Count = 1; } else { filter3checked = true; } if (filter4_Count == 0) { filter4_Count = 1; } else { filter4checked = true; } if (filter5_Count == 0) { filter5_Count = 1; } else { filter5checked = true; } for (f1 = 0; f1 < filter1_Count; f1++) { if (Filter1Array[f1] != null) { filter1string = '.' + Filter1Array[f1] } else { filter1string = '' } for (f2 = 0; f2 < filter2_Count; f2++) { if (Filter2Array[f2] != null) { filter2string = '.' + Filter2Array[f2] } else { filter2string = '' } for (f3 = 0; f3 < filter3_Count; f3++) { if (Filter3Array[f3] != null) { filter3string = '.' + Filter3Array[f3] } else { filter3string = '' } for (f4 = 0; 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