Tempo di lettura: 2 minuti

Il credito di imposta ricerca e sviluppo si pone l’obiettivo di stimolare la spesa privata in Ricerca, Sviluppo e Innovazione tecnologia. L’obiettivo è sostenere la competitività delle imprese favorendo i processi di transazione digitale e sostenibilità ambientale.

Anche il credito di ricerca e sviluppo è stato prorogato dalla Legge di Bilancio 2021, così come il credito di imposta formazione 4.0 ed il credito di imposta beni strumentali trattati nei precedenti articoli.

Chi sono i beneficiari del credito di imposta ricerca e sviluppo?

Tutte le imprese residenti nel territorio dello Stato.

Possono beneficiarne anche le stabili organizzazioni di soggetti non residenti.

Non importa la natura giuridica, il settore economico di appartenenza, nè il regime contabile e fiscale adottato.

Cause di esclusione

Sono escluse le imprese in stato di liquidazione volontaria, fallimento, liquidazione cotta amministrativa, ecc.

Sono escluse anche le imprese destinatarie di sanzioni interdittive.

La fruizione del beneficio è subordinata alla condizione dei rispetto delle normative sulla sicurezza nei luoghi di lavoro e al corretto adempimento degli obblighi di versamento dei contributi previdenziali ed assistenziali a favore dei lavoratori.

Quali spese sono agevolabili?

Sono agevolabili :

  • le attività di ricerca e sviluppo;
  • le attività di innovazione tecnologica, quali i lavori finalizzati alla realizzazione o introduzione di prodotti o processi nuovi o migliorati rispetto a quelli già realizzati o applicati dall’impresa;
  • attività di design e ideazione estetica per la concezione e realizzazione dei nuovi prodotti e campionari nei settori tessile e della moda, calzaturiero, orafo, dell’arredo e altri.

Misura del credito di imposta ricerca e sviluppo

La misura del credito di imposta varia a seconda delle attività realizzate. in particolare:

  • Ricerca e sviluppo nella misura del 12% delle spese ammissibili, al netto delle sovvenzioni o contributi ricevuti, nel limite di 3 milioni di euro;
  • Innovazione tecnologica nella misura del 6% delle spese ammissibili nel limite massimo di 1,5 milioni di euro. l’aliquota è aumentata al 10% per le attività di innovazione finalizzate al raggiungimento di un obiettivo di transazione ecologica o di innovazione digitale 4.0;
  • Design e ideazione estetica nella misura del 6% delle spese ammissibili e nel limite di 1,5 milioni di euro.

Modalità di utilizzo del credito di imposta

Il credito di imposta è utilizzabile esclusivamente in compensazione, mediante F24 da presentare attraverso i servizi telematici dell’Agenzia delle Entrate.

L’utilizzo potrà avvenire a partire dal periodo di imposta successivo a quello in cui sono state sostenute le spese ammissibili.

La compensazione avverrà in 3 quote annuali di pari importo.

Obblighi documentali

La documentazione contabile idonea a dimostrare l’effettivo sostenimento e la corretta determinazione dei costi agevolabili, a pena di revoca del beneficio, dovrà essere conservata.

Le imprese sono tenute a redigere e conservare una relazione tecnica che illustri le finalità, i contenuti e i risultati delle attività ammissibili.

I costi di ricerca e sviluppo devono essere certificati per l’utilizzo del credito di imposta. La certificazione va allegata al bilancio. Le spese sostenute per l’attività di certificazione concorrono alla determinazione del credito di imposta entro il limite di 5.000,00 euro.


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