The 2008 financial law introduced measures in support of companies which seek to invest in research activities. More specifically, if the research and development activities involve contracts stipulated with universities and public bodies, a tax credit equal to 40% of the expenses borne is foreseen.

In the following document, all information concerning the tax benefits for investors in research is indicated:

• facilitation period 
• beneficiary subjects 
• admissible activities 
• admissible costs 
• communication obligations 
• tax deducibility of research and development costs 
• utilization in of tax credits compensation.