{"id":18547,"date":"2024-07-12T13:55:00","date_gmt":"2024-07-12T11:55:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2024\/07\/12\/scudo-per-i-crediti-di-ricerca-e-sviluppo-linee-guida-e-manuale-di-frascati\/"},"modified":"2024-07-12T13:55:00","modified_gmt":"2024-07-12T11:55:00","slug":"scudo-per-i-crediti-di-ricerca-e-sviluppo-linee-guida-e-manuale-di-frascati","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/scudo-per-i-crediti-di-ricerca-e-sviluppo-linee-guida-e-manuale-di-frascati\/","title":{"rendered":"Scudo per i crediti di ricerca e sviluppo: linee guida e manuale di Frascati"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Il Decreto del Ministero delle Imprese e del Made in Italy (Mimit) del 4 luglio 2024 ha introdotto le nuove Linee guida per la corretta applicazione dei crediti di imposta per Ricerca e Sviluppo (R&amp;S), innovazione tecnologica, design e ideazione estetica. Questo decreto completa la disciplina della certificazione di qualit\u00e0, prevista dall&#8217;articolo 23 del Decreto Legge 73\/2022 e dal DPCM del 15 settembre 2023.<\/p>\n<p>Le Linee guida rinviano integralmente al Manuale di Frascati dell&#8217;OCSE per quanto riguarda gli aspetti tecnici. Questo manuale viene utilizzato per entrambi i regimi di crediti di imposta succedutisi nel tempo:<\/p>\n<ol>\n<li>L&#8217;articolo 3 del Decreto Legge 145\/2013.<\/li>\n<li>L&#8217;articolo 1, commi 198 e seguenti, della legge 160\/2019.<\/li>\n<\/ol>\n<p>L&#8217;obiettivo \u00e8 garantire &#8220;certezza operativa&#8221; alle imprese che beneficiano di tali crediti. Questa certezza \u00e8 ottenuta grazie a una sorta di \u201cscudo\u201d nei confronti dell\u2019Amministrazione finanziaria, che \u00e8 vincolata alla certificazione di qualit\u00e0 degli investimenti eleggibili ottenuta tramite la procedura di ruling presso il Mimit (articolo 4, commi 2 e 3 del DPCM).<\/p>\n<h4>Crediti di imposta R&amp;S del Periodo 2015-2019<\/h4>\n<p>Per i crediti di imposta maturati nel periodo 2015-2019, caratterizzati da una prassi amministrativa pi\u00f9 restrittiva, \u00e8 possibile optare per il riversamento spontaneo entro il 31 ottobre come alternativa al visto di conformit\u00e0 per ottenere una \u201cpace fiscale\u201d.<\/p>\n<p>La convenienza di questa sanatoria potrebbe non essere influenzata dalla nuova procedura attivabile presso il Mimit, soprattutto considerando i tempi di perfezionamento dell\u2019interpello che sono stabiliti in almeno 90 giorni. Questi tempi possono estendersi ulteriormente in caso di richiesta documentale del ministero o di accertamento di violazioni (articolo 3, comma 1, del DPCM).<\/p>\n<h4>Interpretazione<\/h4>\n<p>Le Linee guida recepiscono la prassi consolidatasi dal 2018 e rinviano anche per la disciplina previgente integralmente al Manuale di Frascati. Questo rinvio \u00e8 giustificato dalla presunta coincidenza sostanziale tra la disciplina precedente e quella attuale. Tuttavia, rimangono dubbi interpretativi poich\u00e9 n\u00e9 la normativa primaria n\u00e9 il decreto Mef del 27 maggio 2015 contemplano un rinvio a tale fonte di soft law, a differenza del nuovo regime attuato con il decreto Mise del 26 maggio 2020, che fa riferimento esplicito sia al Manuale di Frascati sia al Manuale di Oslo.<\/p>\n<h3>Dubbi<\/h3>\n<p>La gerarchia delle fonti del diritto, particolarmente stringente nell\u2019ordinamento tributario, dovrebbe prevalere sulle definizioni di R&amp;S contenute nel Manuale di Frascati rispetto a quelle della normativa europea. Inoltre, il Manuale di Frascati, nella sua traduzione ufficiale in lingua italiana disponibile solo dal 2021, non viene richiamato nel testo nel suo complesso, ma solo per esemplificazioni e spiegazioni.<\/p>\n<p>&nbsp;<\/p>\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 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Questo decreto completa la disciplina della certificazione di qualit\u00e0, prevista dall&#8217;articolo 23 del [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-18547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-contabilita"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Scudo per i crediti di ricerca e sviluppo: linee guida e manuale di Frascati - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"&nbsp; Il Decreto del Ministero delle Imprese e del Made in Italy (Mimit) del 4 luglio 2024 ha introdotto le nuove Linee guida per la corretta\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/beneggiassociati.com\/en\/scudo-per-i-crediti-di-ricerca-e-sviluppo-linee-guida-e-manuale-di-frascati\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Scudo per i crediti di ricerca e sviluppo: linee guida e manuale di Frascati - Beneggi &amp; 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