{"id":610,"date":"2026-06-11T11:53:29","date_gmt":"2026-06-11T09:53:29","guid":{"rendered":"https:\/\/leyton.majjane.agency\/it\/patent-box\/"},"modified":"2026-07-24T23:10:01","modified_gmt":"2026-07-24T21:10:01","slug":"patent-box","status":"publish","type":"page","link":"https:\/\/leyton.com\/it\/patent-box\/","title":{"rendered":"Patent Box"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"610\" class=\"elementor elementor-610\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31437238 e-flex e-con-boxed e-con e-parent\" data-id=\"31437238\" data-element_type=\"container\" data-e-type=\"container\" id=\"expertise-section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-258f8d7 liquid-glass elementor-widget elementor-widget-text-editor\" data-id=\"258f8d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Thought Leadership<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a653e3b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"5a653e3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our latest resources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7835eff6 elementor-arrows-position-outside elementor-widget__width-initial is-dark elementor-pagination-type-bullets elementor-pagination-position-outside elementor-widget elementor-widget-loop-carousel\" data-id=\"7835eff6\" data-element_type=\"widget\" data-e-type=\"widget\" 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data-widget_type=\"loop-carousel.post\">\n\t\t\t\t\t\t\t<div class=\"swiper elementor-loop-container elementor-grid\" role=\"list\" dir=\"ltr\">\n\t\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t<style id=\"loop-379\">.elementor-379 .elementor-element.elementor-element-4a81bb3{--display:flex;}.elementor-widget-theme-post-featured-image .widget-image-caption{color:var( --e-global-color-text );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-weight:var( --e-global-typography-text-font-weight );}.elementor-379 .elementor-element.elementor-element-da7c2db{text-align:center;}.elementor-379 .elementor-element.elementor-element-da7c2db img{width:100%;}.elementor-379 .elementor-element.elementor-element-ed8ba0b{--display:flex;--gap:0px 0px;--row-gap:0px;--column-gap:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-379 .elementor-element.elementor-element-4e557b8{margin:0px 0px calc(var(--kit-widget-spacing, 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500;\r\n}\r\n\r\n.elementor-379 .elementor-element.elementor-element-4a81bb3:hover .card-content .card-term{\r\n    color:#012D48;\r\n   \r\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"379\" class=\"elementor elementor-379 swiper-slide e-loop-item e-loop-item-2916 post-2916 whitepaper type-whitepaper status-publish format-standard has-post-thumbnail hentry category-consulenza-2-it category-servizi-it tag-innovazione-it tag-sostenibilita-it\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4a81bb3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a81bb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da7c2db elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"da7c2db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/02\/Innovazione-e-Sostenibilita-la-leva-strategica-per-la-competitivita-e-la-creazione-di-valore-1-768x432.jpg\" class=\"attachment-medium_large size-medium_large wp-image-2918\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/02\/Innovazione-e-Sostenibilita-la-leva-strategica-per-la-competitivita-e-la-creazione-di-valore-1-768x432.jpg 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/02\/Innovazione-e-Sostenibilita-la-leva-strategica-per-la-competitivita-e-la-creazione-di-valore-1-300x169.jpg 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/02\/Innovazione-e-Sostenibilita-la-leva-strategica-per-la-competitivita-e-la-creazione-di-valore-1-1024x576.jpg 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/02\/Innovazione-e-Sostenibilita-la-leva-strategica-per-la-competitivita-e-la-creazione-di-valore-1-1536x864.jpg 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/02\/Innovazione-e-Sostenibilita-la-leva-strategica-per-la-competitivita-e-la-creazione-di-valore-1-400x225.jpg 400w, https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/02\/Innovazione-e-Sostenibilita-la-leva-strategica-per-la-competitivita-e-la-creazione-di-valore-1.jpg 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8ba0b e-con-full e-flex e-con e-child\" data-id=\"ed8ba0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e557b8 elementor-widget elementor-widget-shortcode\" data-id=\"4e557b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28abc9 elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"b28abc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Innovazione e Sostenibilit\u00e0: una leva strategica per la competitivit\u00e0<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa0cc76 e-con-full e-flex e-con e-child\" data-id=\"aa0cc76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a37604 elementor-widget elementor-widget-shortcode\" data-id=\"1a37604\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><span class=\"cpt-label cpt-label--whitepaper\">Whitepaper<\/span><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0996 elementor-widget elementor-widget-text-editor\" data-id=\"26d0996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t16 February 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9c55d e-con-full card-content e-flex e-con e-child\" data-id=\"5d9c55d\" data-element_type=\"container\" data-e-type=\"container\" aria-hidden=\"true\" tabindex=\"-1\" inert=\"true\">\n\t\t<div class=\"elementor-element elementor-element-5749d03 e-con-full e-flex e-con e-child\" data-id=\"5749d03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8720f title-exluded card-term liquid-glass2  elementor-widget elementor-widget-heading\" data-id=\"8b8720f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/leyton.com\/it\/category\/consulenza-2-it\/\" rel=\"tag\">Consulenza e Innovazione<\/a>, <a href=\"https:\/\/leyton.com\/it\/category\/servizi-it\/\" rel=\"tag\">Servizi<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85f5b92 elementor-widget elementor-widget-shortcode\" data-id=\"85f5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecf1a42 elementor-widget elementor-widget-text-editor\" data-id=\"ecf1a42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t16 February 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08e52b elementor-widget__width-initial title-exluded elementor-widget elementor-widget-heading\" data-id=\"c08e52b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Innovazione e Sostenibilit\u00e0: una leva strategica per la competitivit\u00e0<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d5137 elementor-align-right fx-flood card-button elementor-widget elementor-widget-button\" data-id=\"71d5137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/it\/insights\/white-papers\/innovazione-e-sostenibilita-una-leva-strategica\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Scopri di pi\u00f9<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f951570 fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"7f951570\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/it\/..\/uk\/our-thinking\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View all articles<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-088729c e-grid e-con-boxed e-con e-parent\" data-id=\"088729c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-734a9ed e-flex e-con-boxed e-con e-child\" data-id=\"734a9ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61833b3 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"61833b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Patent <span> Box<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83eb25d elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"83eb25d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Tassazione agevolata per ricerca, innovazione e beni immateriali<\/strong><\/p><p>Il Patent Box \u00e8 il regime fiscale agevolato che premia le imprese che investono in ricerca, sviluppo e innovazione, valorizzando il patrimonio di propriet\u00e0 intellettuale.<\/p><p>Attraverso una super deduzione del 110% dei costi di Ricerca e Sviluppo sostenuti per software protetti da copyright, brevetti industriali, disegni e modelli, il Patent Box consente di ridurre il carico fiscale e aumentare il ritorno sugli investimenti in innovazione.<\/p><p>Un&#8217;opportunit\u00e0 concreta per trasformare gli investimenti in beni immateriali in un vantaggio competitivo duraturo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81e4f16 elementor-align-center elementor-widget__width-initial fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"81e4f16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/it\/programmare-una-chiamata-contattaci\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Scopri di pi\u00f9<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12cc4c1 e-con-full e-flex e-con e-child\" data-id=\"12cc4c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcb5201 liquid-glass2 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"bcb5201\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-play\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M424.4 214.7L72.4 6.6C43.8-10.3 0 6.1 0 47.9V464c0 37.5 40.7 60.1 72.4 41.3l352-208c31.4-18.5 31.5-64.1 0-82.6z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d6182e elementor-widget elementor-widget-video\" data-id=\"9d6182e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/03\/15506610_1280_720_25fps.mp4\" preload=\"metadata\" controlsList=\"nodownload\" poster=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/05\/Rectangle-7138-1.webp\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d93b49a elementor-widget elementor-widget-html\" data-id=\"d93b49a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\r\n(function() {\r\n    function initVideoPopup() {\r\n        const trigger = document.getElementById('play-icon-trigger');\r\n        const videoWrap = document.getElementById('main-video');\r\n        \r\n        if (!trigger || !videoWrap) return;\r\n        \r\n        trigger.style.cursor = 'pointer';\r\n        \r\n        function getVideoSource() {\r\n            let videoEl = videoWrap.querySelector('video');\r\n            if (videoEl) {\r\n                const source = videoEl.querySelector('source');\r\n                if (source && source.src) return source.src;\r\n                if (videoEl.src) 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function(e) {\r\n            e.preventDefault();\r\n            e.stopPropagation();\r\n            \r\n            const videoSrc = getVideoSource();\r\n            if (!videoSrc) return;\r\n            \r\n            const overlay = document.createElement('div');\r\n            overlay.id = 'custom-video-lightbox';\r\n            overlay.innerHTML = `\r\n                <video class=\"cvl-video\" controls autoplay playsinline>\r\n                    <source src=\"${videoSrc}\" type=\"video\/mp4\">\r\n                <\/video>\r\n                <div class=\"cvl-close\" role=\"button\" tabindex=\"0\" aria-label=\"Close\">\r\n                    <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\r\n                        <line x1=\"18\" y1=\"6\" x2=\"6\" y2=\"18\"><\/line>\r\n                        <line x1=\"6\" y1=\"6\" x2=\"18\" y2=\"18\"><\/line>\r\n                    <\/svg>\r\n              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60px;\r\n    height: 60px;\r\n    color: #fff;\r\n    cursor: pointer;\r\n    z-index: 999999;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n    user-select: none;\r\n}\r\n#custom-video-lightbox .cvl-close svg {\r\n    width: 40px;\r\n    height: 40px;\r\n    pointer-events: none;\r\n}\r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aca03c4 elementor-widget elementor-widget-image\" data-id=\"aca03c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"588\" height=\"419\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/05\/Rectangle-7138-1.webp\" class=\"attachment-large size-large wp-image-439\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/05\/Rectangle-7138-1.webp 588w, https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/05\/Rectangle-7138-1-300x214.webp 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/05\/Rectangle-7138-1-400x285.webp 400w\" sizes=\"(max-width: 588px) 100vw, 588px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0eee129 e-flex e-con-boxed e-con e-parent\" data-id=\"0eee129\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e303c1e elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e303c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Patent Box<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9edb486 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"9edb486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Come funziona<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c89ef0f elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c89ef0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Il Patent Box \u00e8 un regime opzionale che consente alle imprese di beneficiare di una <strong>maggiorazione fiscale del 110%<\/strong> dei costi di Ricerca e Sviluppo sostenuti per la creazione, lo sviluppo, il mantenimento e il potenziamento dei beni immateriali agevolabili.<\/p><p>L&#8217;agevolazione ha una durata di <strong>cinque periodi d&#8217;imposta<\/strong>, \u00e8 irrevocabile ma rinnovabile e permette di ridurre l&#8217;imponibile ai fini <strong>IRES e IRAP<\/strong>, favorendo la crescita, la competitivit\u00e0 e la valorizzazione della propriet\u00e0 intellettuale aziendale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ad5930 e-flex e-con-boxed e-con e-parent\" data-id=\"0ad5930\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-795d1ec elementor-widget elementor-widget-text-editor\" data-id=\"795d1ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Come ti aiutiamo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebd8634 elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"ebd8634\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Il nostro impegno<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17e83a2 elementor-widget-mobile__width-initial elementor-widget elementor-widget-shortcode\" data-id=\"17e83a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0be5c77 animate-counter-grid is-dark e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"0be5c77\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37517b1 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"37517b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Leadership<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e10efed elementor-widget elementor-widget-heading\" data-id=\"e10efed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Il nostro impatto in numeri<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3352e9a e-grid e-con-boxed e-con e-child\" data-id=\"3352e9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbc4c69 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"dbc4c69\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ac64a0 elementor-widget elementor-widget-image\" data-id=\"8ac64a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"23\" height=\"21\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/05\/Group-27154.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-365\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ebd562 elementor-widget elementor-widget-heading\" data-id=\"3ebd562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">3000+<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29749b3 elementor-widget elementor-widget-text-editor\" data-id=\"29749b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Aziende supportate in italia<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-81f85f2 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"81f85f2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5945ad elementor-widget elementor-widget-image\" data-id=\"c5945ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"15\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/05\/Group-27156.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-366\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-317346d elementor-widget elementor-widget-heading\" data-id=\"317346d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">29<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dde0155 elementor-widget elementor-widget-text-editor\" data-id=\"dde0155\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Anni di esperienza<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40ae7a3 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"40ae7a3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba13e5 elementor-widget elementor-widget-image\" data-id=\"3ba13e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"23\" height=\"23\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/10\/files\/2026\/05\/Group-27155.svg\" class=\"attachment-thumbnail size-thumbnail wp-image-367\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5134d0 elementor-widget elementor-widget-heading\" data-id=\"f5134d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">18+<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-952baff elementor-widget elementor-widget-text-editor\" data-id=\"952baff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Paesi<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48ecab8 e-flex e-con-boxed e-con e-parent\" data-id=\"48ecab8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f70d09 elementor-widget elementor-widget-text-editor\" data-id=\"8f70d09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pu\u00f2 interessarti anche<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-827f2c9 e-grid e-con-full e-con e-child\" data-id=\"827f2c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5c7556 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"a5c7556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Scopri le misure complementari al Patent Box<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f80bd7 elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"8f80bd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Propriet\\u00e0 Intellettuale&quot;,&quot;_id&quot;:&quot;60429af&quot;}],&quot;slides_to_show&quot;:&quot;2&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 di 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1aa900e cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"1aa900e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c8d12fd elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c8d12fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Credito d'Imposta Ricerca &amp; Sviluppo<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25ccacd elementor-widget elementor-widget-text-editor\" data-id=\"25ccacd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Un <strong>incentivo fiscale<\/strong> dedicato alle imprese che investono in <strong>ricerca, sviluppo sperimentale, innovazione tecnologica, design<\/strong> e <strong>ideazione estetica<\/strong>. Una misura che pu\u00f2 affiancare la tua strategia di <strong>innovazione<\/strong> e<strong> aumentare<\/strong> il valore degli investimenti.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf85fb elementor-widget elementor-widget-button\" data-id=\"4cf85fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Scopri di pi\u00f9<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 di 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9263ad4 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"9263ad4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22ca5ab elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"22ca5ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Propriet\u00e0 Intellettuale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-394fe32 elementor-widget elementor-widget-text-editor\" data-id=\"394fe32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Proteggi <strong>brevetti, software, marchi<\/strong> e <strong>know-how strategico<\/strong>. Ti supportiamo nella tutela della propriet\u00e0 intellettuale per valorizzare il patrimonio innovativo della tua impresa e preservarne il vantaggio competitivo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74972b1 elementor-widget elementor-widget-button\" data-id=\"74972b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/..\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Scopri di pi\u00f9<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Precedente\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Successivo\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11b6acf e-flex e-con-boxed e-con e-parent\" data-id=\"11b6acf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff66ce1 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"ff66ce1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Come lavoriamo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-740f08b elementor-widget elementor-widget-heading\" data-id=\"740f08b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Costruiamo  partnership che durano nel tempo<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4968298 e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"4968298\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9d0174c e-con-full e-flex e-con e-child\" data-id=\"9d0174c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b2c976 elementor-widget elementor-widget-heading\" data-id=\"3b2c976\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf8c709 elementor-widget elementor-widget-heading\" data-id=\"bf8c709\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Kick-off<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d921192 elementor-widget-tablet_extra__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d921192\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>e definizione del perimetro del progetto<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ecd9950 e-con-full e-flex e-con e-child\" data-id=\"ecd9950\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e9cb48 elementor-widget elementor-widget-heading\" data-id=\"8e9cb48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27297bd elementor-widget elementor-widget-heading\" data-id=\"27297bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Audit<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6666754 elementor-widget-tablet_extra__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6666754\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>per la raccolta della documentazione e l&#8217;individuazione delle opportunit\u00e0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27530c7 e-con-full e-flex e-con e-child\" data-id=\"27530c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6897ad8 elementor-widget elementor-widget-heading\" data-id=\"6897ad8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86009fb elementor-widget elementor-widget-heading\" data-id=\"86009fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rapporto di Missione<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55f215f elementor-widget-tablet_extra__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"55f215f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>unico documento contenente tutti i benefici individuati<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fd18611 e-con-full e-flex e-con e-child\" data-id=\"fd18611\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8b6e45 elementor-widget elementor-widget-heading\" data-id=\"a8b6e45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ea9227 elementor-widget-tablet_extra__width-initial elementor-widget elementor-widget-heading\" data-id=\"5ea9227\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Validazione<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-104492d elementor-widget elementor-widget-text-editor\" data-id=\"104492d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>del Rapporto di Missione<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-75377c6 e-con-full e-flex e-con e-child\" data-id=\"75377c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50074a5 elementor-widget elementor-widget-heading\" data-id=\"50074a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">05.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23839c1 elementor-widget elementor-widget-heading\" data-id=\"23839c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Consegna<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ef66f5 elementor-widget elementor-widget-text-editor\" data-id=\"9ef66f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>del Rapporto di Missione<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae7e1a2 e-con-full e-flex e-con e-child\" data-id=\"ae7e1a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cc4d0a elementor-widget elementor-widget-heading\" data-id=\"3cc4d0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">06.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5ffe7c elementor-widget elementor-widget-heading\" data-id=\"f5ffe7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tutela nel tempo<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6582a1f elementor-widget elementor-widget-text-editor\" data-id=\"6582a1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>assitenza gratuita in caso di valutazione a verifiche da parte degli enti competenti<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8e9c9fe e-flex e-con-boxed e-con e-parent\" data-id=\"8e9c9fe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2333360 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"2333360\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>FAQ<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d862bc4 elementor-widget elementor-widget-heading\" data-id=\"d862bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Domande frequenti<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b475157 elementor-widget elementor-widget-n-accordion\" data-id=\"b475157\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1890\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1890\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quali beni immateriali sono agevolabili con il Patent Box? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1890\" class=\"elementor-element elementor-element-410cdf2 e-con-full e-flex e-con e-child\" data-id=\"410cdf2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1890\" class=\"elementor-element elementor-element-53bf193 e-flex e-con-boxed e-con e-child\" data-id=\"53bf193\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97155e7 elementor-widget elementor-widget-text-editor\" data-id=\"97155e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"250\" data-end=\"631\">Il regime Patent Box si applica ai <strong data-start=\"207\" data-end=\"251\">beni immateriali giuridicamente tutelati<\/strong>, tra cui <strong data-start=\"261\" data-end=\"336\">software protetto da copyright, brevetti industriali, disegni e modelli<\/strong>. Sono inoltre agevolabili due o pi\u00f9 beni immateriali complementari, quando il loro utilizzo congiunto \u00e8 indispensabile per realizzare un prodotto, un processo o una famiglia di prodotti e processi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1891\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1891\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quali attivit\u00e0 sono considerate rilevanti ai fini del nuovo Patent Box? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1891\" class=\"elementor-element elementor-element-e7c5408 e-con-full e-flex e-con e-child\" data-id=\"e7c5408\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1891\" class=\"elementor-element elementor-element-92fc413 e-flex e-con-boxed e-con e-child\" data-id=\"92fc413\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e79104 elementor-widget elementor-widget-text-editor\" data-id=\"5e79104\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"618\" data-end=\"1012\">Il nuovo Patent Box riconosce l&#8217;agevolazione per le spese sostenute nell&#8217;ambito di attivit\u00e0 di <strong data-start=\"713\" data-end=\"813\">ricerca industriale, sviluppo sperimentale, innovazione tecnologica, design e ideazione estetica<\/strong>. Rientrano inoltre tra le attivit\u00e0 agevolabili le spese sostenute per la <strong data-start=\"887\" data-end=\"943\">tutela legale dei diritti di propriet\u00e0 intellettuale<\/strong>, come il deposito, il mantenimento e la difesa dei beni immateriali.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1892\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1892\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Chi non pu\u00f2 accedere al Patent Box? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1892\" class=\"elementor-element elementor-element-6db6881 e-con-full e-flex e-con e-child\" data-id=\"6db6881\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1892\" class=\"elementor-element elementor-element-ef6c793 e-flex e-con-boxed e-con e-child\" data-id=\"ef6c793\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-515c3c9 elementor-widget elementor-widget-text-editor\" data-id=\"515c3c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1060\" data-end=\"1454\">Non possono beneficiare del regime Patent Box le imprese che determinano il reddito imponibile con <strong data-start=\"1159\" data-end=\"1192\">regimi catastali o forfettari<\/strong>. Sono inoltre escluse le imprese sottoposte a procedure concorsuali, tra cui <strong data-start=\"1270\" data-end=\"1395\">liquidazione volontaria, fallimento, liquidazione coatta amministrativa, concordato preventivo senza continuit\u00e0 aziendale<\/strong> e gli altri procedimenti previsti dalla normativa vigente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quali beni immateriali sono agevolabili con il Patent Box?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il regime Patent Box si applica ai beni immateriali giuridicamente tutelati, tra cui software protetto da copyright, brevetti industriali, disegni e modelli. Sono inoltre agevolabili due o pi\\u00f9 beni immateriali complementari, quando il loro utilizzo congiunto \\u00e8 indispensabile per realizzare un prodotto, un processo o una famiglia di prodotti e processi.\"}},{\"@type\":\"Question\",\"name\":\"Quali attivit\\u00e0 sono considerate rilevanti ai fini del nuovo Patent Box?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Il nuovo Patent Box riconosce l&#8217;agevolazione per le spese sostenute nell&#8217;ambito di attivit\\u00e0 di ricerca industriale, sviluppo sperimentale, innovazione tecnologica, design e ideazione estetica. Rientrano inoltre tra le attivit\\u00e0 agevolabili le spese sostenute per la tutela legale dei diritti di propriet\\u00e0 intellettuale, come il deposito, il mantenimento e la difesa dei beni immateriali.\"}},{\"@type\":\"Question\",\"name\":\"Chi non pu\\u00f2 accedere al Patent Box?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non possono beneficiare del regime Patent Box le imprese che determinano il reddito imponibile con regimi catastali o forfettari. Sono inoltre escluse le imprese sottoposte a procedure concorsuali, tra cui liquidazione volontaria, fallimento, liquidazione coatta amministrativa, concordato preventivo senza continuit\\u00e0 aziendale e gli altri procedimenti previsti dalla normativa vigente.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Thought Leadership Our latest resources View all articles Patent Box Tassazione agevolata per ricerca, innovazione e beni immateriali Il Patent Box \u00e8 il regime fiscale agevolato che premia le imprese che investono in ricerca, sviluppo e innovazione, valorizzando il patrimonio di propriet\u00e0 intellettuale. Attraverso una super deduzione del 110% dei costi di Ricerca e Sviluppo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"patent box","_yoast_wpseo_title":"Patent Box: super-deduzione 110% dei costi R&S | Leyton Italia","_yoast_wpseo_metadesc":"Il Patent Box \u00e8 una super-deduzione del 110% dei costi di R&S su brevetti, software e disegni. Leyton ti aiuta a massimizzare il beneficio fiscale.","footnotes":"","_yoast_wpseo_focuskeywords":"[{\"keyword\":\"super-deduzione 110%\",\"score\":\"\"},{\"keyword\":\"beni immateriali agevolabili\",\"score\":\"\"},{\"keyword\":\"costi di ricerca e sviluppo\",\"score\":\"\"},{\"keyword\":\"cumulabilit\u00e0 con credito R&S\",\"score\":\"\"},{\"keyword\":\"requisiti di accesso al Patent Box\",\"score\":\"\"}]","_yoast_wpseo_keywordsynonyms":"[\"super-deduzione sui brevetti\",\"maggiorazione del 110%\",\"brevetti, software, disegni\",\"attivit\u00e0 di R&S\",\"misure complementari\",\"chi pu\u00f2 beneficiare\"]"},"class_list":["post-610","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Patent Box: super-deduzione 110% dei costi R&amp;S | Leyton Italia<\/title>\n<meta name=\"description\" content=\"Il Patent Box \u00e8 una super-deduzione del 110% dei costi di R&amp;S su brevetti, software e disegni. 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