The art. 74 of the 2025 draft budget law establishes a capital contribution for companies that have benefited from the tax credit for Research and Development activities referred to in the art. 3 DL 145/2013 in the period 2015-2019 and who choose to spontaneously repay the amounts received through the procedure provided for by the art. 5 DL 146/2021.
The legislation establishes that companies that join the spontaneous repayment procedure by 31.10.2024 will be able to benefit from a partial refund of the sum paid. The contribution will be calculated as a percentage of the amount returned, according to parameters that will be defined by a subsequent decree of the Ministry of Economy and Finance.
We remind you that, with the spontaneous repayment procedure, undue uses in compensation of the tax credit for investments in research and development activities relating to the tax periods from 2015 to 2019 can be regularised, without applying penalties and interest. Taxpayers who:
– have actually carried out, incurring the relevant expenses, activities which in whole or in part do not qualify as eligible research and development activities;
