The Danish Tax Agency has published the answer to order no. 236 of 29 April 2022 on the tax deduction for research, innovation and design.
§ 1, section 198, of Act no. 160 stipulates that for the tax period after the current kl. December 31, 2019for investments in research and development, in ecological transformation, in technological innovation 4.0 and in other innovative activities, a tax deduction.
The new regulation applies to the tax period after 31 December and replaces the tax deduction for investments in research and development mentioned in Article 3 of Legislative Decree of 23 December 2013, n. 145, converted, with amendments, by Act of 21 February 2014, n. 9 and subsequent amendments., whose period of operation ended early on 31 December 2019.
Everyone can access the new tax deduction resident companies in the territory of the State, including permanent establishments for non-resident nationals, regardless of the legal form, the economic sector to which they belong, the size and the tax regime to determine the business income which makes investments in one of the activities eligible for the measure.
In any case for companies admitted to tax deductionthe use of the due service is conditional on compliance with the rules regarding safety in the workplace applicable in each sector and for the proper fulfillment of the obligations to pay social security and welfare contributions for the benefit of workers.
Among other things, the plant in question does not contribute to the formation of business income nor of the tax base of the regional tax on productive activities.
With reference to the certification obligation, it should be noted that for the purpose of recognizing the tax deduction, e.g. the actual support of the eligible costs must come from a specific certification issued by the person responsible for statutory audit.
For companies that are not required by law to statutory auditthe relevant certification shall be issued by a statutory auditor or by a statutory audit firm registered in Section A of the Register of Statutory Auditors and Auditors, as referred to in Article 8 of the Legislative Decree of 27 January 2010, 39. In the latter case, the costs of fulfillment of the certification obligation increase the tax deduction by an amount not exceeding 5,000 euros.
For the purposes of the following checkscompanies are required to prepare and maintain one technical report illustrates the purposes, content and results of the eligible activities carried out.
They are also required to perform a particular announcement to the Ministry of Economic Development so that the necessary information can be obtained to assess the progress, prevalence and effectiveness of the subsidy measures.
The rules of application of the new tax deduction are contained in the Decree of the Minister for Economic Development of 26 May 2020. In particular, Article 6 of the Implementing Decree states that relevance and congruence, without prejudice to the general rules on efficiency. of the same, is considered entitled to the tax deduction taxable expenses109, para. 1 and 2, in TUIR, for the tax period after the current per. December 31, 2019.
By way of derogation from this general rule, it is provided that the cost of certifying the accounting documentation is solely for the purpose of identifying the starting tax period from which it is possible to use the tax deduction to offset the tax deduction relevant under the aforementioned paragraph 205, fifth sentence, in Article 1 of the aforementioned Act No. 160 of 2019, is considered to be attributable to the same tax period for making the investments in eligible assets.
In particular, it has been clarified that every time you are in the presence of one eased period with a duration shorter or longer than the standard of twelve months, the relevant parameters of the tax deduction calculation mechanism (minimum amount of investment, maximum amount of credit due and historical reference average) must be reported to effective duration of the supported period.
In essence, the presence of tax periods with a duration other than the normal 12-month period must not create distortive effects – to the advantage or disadvantage – in calculation of the attributable benefit.
By the editors