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table{width:100%;border-collapse:collapse;margin:0}\n.gtc-er .rates th{background:var(--n);color:#fff;font:800 12px Manrope,system-ui,sans-serif;letter-spacing:1px;text-transform:uppercase;text-align:left;padding:14px 20px;border:0}\n.gtc-er .rates td{padding:16px 20px;border:0;border-top:1px solid var(--l);font-size:15px;color:var(--i);background:#fff}\n.gtc-er .rates td:nth-child(2){font:800 18px Manrope,system-ui,sans-serif;color:var(--n);white-space:nowrap}\n.gtc-er .rates td:nth-child(3){font-weight:700;color:var(--n);white-space:nowrap}\n.gtc-er .rates tr.hl td{background:#FFF8E1}\n.gtc-er .rates .tag{display:inline-block;margin-right:8px;background:var(--y);color:var(--n);font:800 10.5px Manrope,system-ui,sans-serif;letter-spacing:1px;padding:4px 7px;border-radius:5px;vertical-align:2px}\n.gtc-er .isos.two{grid-template-columns:1fr 1fr}\n.gtc-er .fund .tags{display:flex;flex-wrap:wrap;gap:6px;margin:0 0 12px}\n.gtc-er .fund .tags span{font:700 12px Manrope,system-ui,sans-serif;color:var(--ct);background:var(--cb);padding:4px 9px;border-radius:999px}\n.gtc-er .fund .meta{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin:14px 0 16px}\n.gtc-er .fund .meta div{background:var(--bg);border-radius:12px;padding:12px 14px}\n.gtc-er .fund .meta small{display:block;font:800 10.5px Manrope,system-ui,sans-serif;letter-spacing:1px;color:var(--m);text-transform:uppercase;margin-bottom:4px}\n.gtc-er .fund .meta b{font-size:14px;color:var(--n);line-height:1.35;display:block}\n.gtc-er .fund h4{font:800 13px Manrope,system-ui,sans-serif;color:var(--n);margin:0 0 8px;text-transform:uppercase;letter-spacing:.8px}\n.gtc-er .ctr{text-align:center;margin-top:30px}\n.gtc-er .tl.five{grid-template-columns:repeat(5,1fr)}.gtc-er .tl.four{grid-template-columns:repeat(4,1fr)}\n@media (max-width:1024px){.gtc-er .tl.five,.gtc-er .tl.four{grid-template-columns:1fr 1fr}}\n@media (max-width:767px){.gtc-er .isos.two,.gtc-er .tl.five,.gtc-er .tl.four{grid-template-columns:1fr}.gtc-er .rates{overflow-x:auto}.gtc-er .rates td,.gtc-er .rates th{padding:12px 14px}.gtc-er .rates td:first-child{min-width:170px}.gtc-er .kpis b{font-size:26px}}<\/style><section class=\"gtc-er hero\">\n <div class=\"w\">\n  <div>\n   <span class=\"eb\">Finanza agevolata<\/span>\n   <h1>Credito d\u2019imposta <em>Ricerca &amp; Sviluppo.<\/em><\/h1>\n   <p class=\"p\">Le imprese che investono in innovazione, ricerca e sviluppo tecnologico possono recuperare fino al 25% delle spese sostenute tramite credito d\u2019imposta. Un\u2019agevolazione strutturale, non un bando: disponibile ogni anno fino al 2031.<\/p>\n   <div class=\"chips\"><span>Agevolazione strutturale<\/span><span>Non \u00e8 un bando<\/span><span>Utilizzo in F24<\/span><\/div>\n   <div class=\"ctas\">\n    <a class=\"btn btn-y\" href=\"#calcola\">Calcola il tuo credito<svg viewBox=\"0 0 24 24\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/a>\n    <a class=\"btn btn-g\" href=\"#attivita\">Attivit\u00e0 ammissibili<\/a>\n   <\/div>\n   <p class=\"for\"><svg viewBox=\"0 0 24 24\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><path d=\"m9 12 2 2 4-4\"\/><\/svg>Analisi gratuita delle attivit\u00e0 e stima del credito recuperabile.<\/p>\n  <\/div>\n  <div class=\"cert\">\n   <div class=\"ch\"><span class=\"seal\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 2v6L4 18a2 2 0 0 0 1.8 3h12.4a2 2 0 0 0 1.8-3L15 8V2M8 2h8M7 14h10\"\/><\/svg><\/span><div><b>Il credito in sintesi<\/b><small>I numeri chiave dell\u2019agevolazione<\/small><\/div><\/div>\n   <div class=\"kpis\">\n    <div><b>25%<\/b><span>Aliquota massima<br>Sud Italia<\/span><\/div>\n    <div><b>\u20ac4M<\/b><span>Massimale<br>annuo<\/span><\/div>\n    <div><b>2031<\/b><span>Disponibile<br>fino al 2031<\/span><\/div>\n    <div><b>F24<\/b><span>Utilizzo<br>in compensazione<\/span><\/div>\n   <\/div>\n   <p class=\"cf\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"m5 12 5 5 9-10\"\/><\/svg>Cumulabile con altre agevolazioni nei limiti previsti<\/p>\n  <\/div>\n <\/div>\n<\/section>\n<div class=\"gtc-er\">\n<section class=\"sec\" style=\"padding-bottom:0\">\n <div class=\"w\">\n  <div class=\"note info\" style=\"margin-top:0\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><path d=\"M12 16v-4M12 8h.01\"\/><\/svg><p><b>Bonus Sicilia<\/b>Le imprese con sede nelle regioni del Sud Italia (inclusa la Sicilia) beneficiano di aliquote del 10% per ricerca fondamentale, industriale e sviluppo sperimentale (fino a 5 mln \u20ac annui, periodo 2023-2031).<\/p><\/div>\n <\/div>\n<\/section>\n<section class=\"sec\" id=\"attivita\">\n <div class=\"w\">\n  <div class=\"hd c\"><span class=\"eb\">Attivit\u00e0 ammissibili<\/span><h2 class=\"h2\">Forse le stai gi\u00e0 facendo<\/h2><p class=\"lead\">Queste sono le attivit\u00e0 che qualificano per il credito d\u2019imposta R&amp;S. Molte aziende svolgono gi\u00e0 attivit\u00e0 ammissibili senza saperlo.<\/p><\/div>\n  <div class=\"isos\">\n   <article class=\"iso q\"><div class=\"tp\"><div class=\"code\" style=\"font-size:19px\">Ricerca<small>fondamentale<\/small><\/div><span class=\"cat\">R&amp;S<\/span><\/div><p>Lavori sperimentali o teorici per acquisire nuove conoscenze sui fondamenti di fenomeni e fatti osservabili.<\/p><\/article>\n   <article class=\"iso q\"><div class=\"tp\"><div class=\"code\" style=\"font-size:19px\">Ricerca<small>industriale<\/small><\/div><span class=\"cat\">R&amp;S<\/span><\/div><p>Ricerca pianificata per acquisire nuove conoscenze utili a sviluppare nuovi prodotti, processi o servizi per le imprese.<\/p><\/article>\n   <article class=\"iso q\"><div class=\"tp\"><div class=\"code\" style=\"font-size:19px\">Sviluppo<small>sperimentale<\/small><\/div><span class=\"cat\">R&amp;S<\/span><\/div><p>Acquisizione, combinazione e utilizzo di conoscenze esistenti per realizzare nuovi prodotti, processi o servizi migliorati.<\/p><\/article>\n   <article class=\"iso e\"><div class=\"tp\"><div class=\"code\" style=\"font-size:19px\">Design<small>e ideazione estetica<\/small><\/div><span class=\"cat\">Design<\/span><\/div><p>Innovazione significativa dei prodotti su forma, linee, contorni, colori, struttura superficiale e ornamenti (fase precompetitiva, fino ai campionari non destinati alla vendita).<\/p><\/article>\n   <article class=\"iso s\"><div class=\"tp\"><div class=\"code\" style=\"font-size:19px\">Software<small>innovativo<\/small><\/div><span class=\"cat\">Digitale<\/span><\/div><p>Sviluppo di software avanzato con elevato contenuto tecnologico o innovativo, inclusa la progettazione di algoritmi proprietari.<\/p><\/article>\n   <article class=\"iso a\"><div class=\"tp\"><div class=\"code\" style=\"font-size:19px\">Innovazione<small>tecnologica 4.0 \/ green<\/small><\/div><span class=\"cat\">4.0 \/ Green<\/span><\/div><p>Prodotti o processi nuovi o sostanzialmente migliorati per la transizione ecologica o l\u2019innovazione digitale 4.0 (IoT, robotica, AI, cloud, cybersecurity).<\/p><\/article>\n  <\/div>\n  <div class=\"ctr\"><a class=\"btn btn-n\" href=\"#calcola\">Verifica gratuitamente le tue attivit\u00e0<svg viewBox=\"0 0 24 24\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/a><\/div>\n <\/div>\n<\/section>\n<section class=\"sec alt\" id=\"aliquote\">\n <div class=\"w\">\n  <div class=\"hd\"><span class=\"eb\">Aliquote e massimali<\/span><h2 class=\"h2\">Quanto puoi recuperare<\/h2><p class=\"lead\">Tabella aggiornata alle ultime disposizioni normative.<\/p><\/div>\n  <div class=\"rates\"><table>\n   <thead><tr><th>Tipologia di attivit\u00e0<\/th><th>Aliquota<\/th><th>Massimale<\/th><\/tr><\/thead>\n   <tbody>\n    <tr><td>R&amp;S (ricerca fondamentale, industriale, sviluppo)<\/td><td>10%<\/td><td>\u20ac 5 milioni<\/td><\/tr>\n    <tr><td>Innovazione tecnologica 4.0 \/ green<\/td><td>5-10%<\/td><td>\u20ac 2 milioni<\/td><\/tr>\n    <tr><td>Sviluppo sperimentale<\/td><td>10%<\/td><td>\u20ac 2 milioni<\/td><\/tr>\n    <tr><td>Design \/ ideazione estetica<\/td><td>5-10%<\/td><td>\u20ac 2 milioni<\/td><\/tr>\n    <tr><td>Investimenti in beni R&amp;S<\/td><td>6%<\/td><td>\u20ac 2 milioni<\/td><\/tr>\n    <tr class=\"hl\"><td><span class=\"tag\">SUD<\/span>Imprese del Sud (Sicilia)<\/td><td>25%<\/td><td>\u20ac 4 milioni<\/td><\/tr>\n   <\/tbody>\n  <\/table><\/div>\n <\/div>\n<\/section>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7542c50 e-flex e-con-boxed e-con e-parent\" data-id=\"7542c50\" data-element_type=\"container\" data-e-type=\"container\" id=\"calcola\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f26eadb e-con-full e-flex e-con e-child\" data-id=\"f26eadb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71a8a77 elementor-widget elementor-widget-heading\" data-id=\"71a8a77\" 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\">Costi Ammissibili\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3f0862 elementor-widget elementor-widget-text-editor\" data-id=\"c3f0862\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tPossono essere inclusi nel calcolo del credito d&#8217;imposta i seguenti costi, purch\u00e9 documentati e inerenti alle attivit\u00e0 di R&amp;S: \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e24748 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3e24748\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Personale dipendente e collaboratori impiegati nelle attivit\u00e0 R&amp;S<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Quote di ammortamento dei beni strumentali utilizzati<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Contratti di ricerca con universit\u00e0 ed enti di ricerca<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Costi per privative industriali (brevetti, licenze)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Servizi di consulenza tecnica e competenze equivalenti<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Materiali, forniture e prodotti analoghi utilizzati nella ricerca<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7ae146 e-con-full e-flex e-con e-child\" data-id=\"a7ae146\" data-element_type=\"container\" data-e-type=\"container\" id=\"modulo-richiesta\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dbaeecc elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"dbaeecc\" 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-calculator\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 0H48C22.4 0 0 22.4 0 48v416c0 25.6 22.4 48 48 48h352c25.6 0 48-22.4 48-48V48c0-25.6-22.4-48-48-48zM128 435.2c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8V268.8c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v166.4zm0-256c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8V76.8C64 70.4 70.4 64 76.8 64h294.4c6.4 0 12.8 6.4 12.8 12.8v102.4z\"><\/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-bf042c3 elementor-widget elementor-widget-heading\" data-id=\"bf042c3\" 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\">Calcola il tuo beneficio\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1481c9 elementor-widget elementor-widget-text-editor\" data-id=\"f1481c9\" 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>Inserisci le spese annue per la ricerca e sviluppo della tua azienda e ti calcoliamo gratuitamente il credito d&#8217;imposta stimato.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d7ff52 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"3d7ff52\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Calcolo Credito R&amp;S\" aria-label=\"Calcolo Credito R&amp;S\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"1121\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"3d7ff52\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Credito d&#8217;Imposta R&amp;S\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"1121\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-md-100 elementor-sm-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Ragione sociale *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-md-100 elementor-sm-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_tel elementor-col-50 elementor-md-100 elementor-sm-100 elementor-field-required\">\n\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_tel]\" id=\"form-field-field_tel\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telefono *\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Sono accettati solo numeri e caratteri telefonici (#, -, *, ecc.).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_regione elementor-col-50 elementor-md-100 elementor-sm-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_regione]\" id=\"form-field-field_regione\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Regione della sede\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-number elementor-field-group elementor-column elementor-field-group-field_personale elementor-col-50 elementor-md-100 elementor-sm-100\">\n\t\t\t\t\t\t\t\t<input type=\"number\" name=\"form_fields[field_personale]\" id=\"form-field-field_personale\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Spese personale R&amp;S (\u20ac)\" min=\"\" max=\"\" >\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-number elementor-field-group elementor-column elementor-field-group-field_contratti elementor-col-50 elementor-md-100 elementor-sm-100\">\n\t\t\t\t\t\t\t\t<input type=\"number\" name=\"form_fields[field_contratti]\" id=\"form-field-field_contratti\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Contratti di ricerca (\u20ac)\" min=\"\" max=\"\" >\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-number elementor-field-group elementor-column elementor-field-group-field_ammortamenti elementor-col-50 elementor-md-100 elementor-sm-100\">\n\t\t\t\t\t\t\t\t<input type=\"number\" name=\"form_fields[field_ammortamenti]\" id=\"form-field-field_ammortamenti\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Ammortamenti beni (\u20ac)\" min=\"\" max=\"\" >\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-number elementor-field-group elementor-column elementor-field-group-field_altre elementor-col-50 elementor-md-100 elementor-sm-100\">\n\t\t\t\t\t\t\t\t<input type=\"number\" name=\"form_fields[field_altre]\" id=\"form-field-field_altre\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Consulenze e materiali (\u20ac)\" min=\"\" max=\"\" >\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100 elementor-md-100 elementor-sm-100\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"3\" placeholder=\"Descrivi brevemente le attivit\u00e0 di ricerca o innovazione\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_privacy elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_privacy]\" id=\"form-field-field_privacy\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_privacy\">Ho letto e accetto la <a href=\"https:\/\/unsic.it\/privacy-policy\/\" target=\"_blank\" rel=\"noopener\">Privacy Policy<\/a><\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-calculator1\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M26.944 31.706h-21.887v-30.613h21.881v30.613zM6.362 30.4h19.344v-28h-19.344v28zM23.944 11.906h-15.887v-7.362h15.894v7.362zM9.356 10.606h13.35v-4.756h-13.35v4.756zM8.706 15.356h2.863v1.3h-2.863v-1.3zM14.569 15.356h2.862v1.3h-2.863v-1.3zM20.431 15.356h2.863v1.3h-2.863v-1.3zM8.706 19.137h2.863v1.3h-2.863v-1.3zM14.569 19.137h2.862v1.3h-2.863v-1.3zM20.431 19.137h2.863v1.3h-2.863v-1.3zM8.706 22.975h2.863v1.3h-2.863v-1.3zM14.569 22.975h2.862v1.3h-2.863v-1.3zM8.706 26.819h2.863v1.3h-2.863v-1.3zM14.569 26.819h2.862v1.3h-2.863v-1.3zM21.275 22.719h1.3v5.406h-1.3v-5.406z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Calcola Credito Stimato<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bbecf4 elementor-absolute elementor-widget__width-initial elementor-widget elementor-widget-html\" data-id=\"7bbecf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.elementor-1121 .elementor-element.elementor-element-b38cd6d,.elementor-1121 .elementor-element.elementor-element-b38cd6d p{color:#DBE7FB !important;}\n.elementor-1121 .elementor-element.elementor-element-3e24748 .elementor-icon-list-text{color:#374151 !important;}\n.elementor-1121 .elementor-element.elementor-element-3d7ff52 .elementor-field{min-height:44px;border-radius:8px !important;}\n.elementor-1121 .elementor-element.elementor-element-3d7ff52 textarea.elementor-field{min-height:90px;}\n.elementor-1121 .elementor-element.elementor-element-3d7ff52 .elementor-field::placeholder{color:#AFC0DD;opacity:1;}\n.elementor-1121 .elementor-element-3d7ff52 .elementor-field-type-acceptance label{color:#C9D2E6 !important}.elementor-1121 .elementor-element-3d7ff52 .elementor-field-type-acceptance label a{color:#FBB601 !important}\n<\/style>\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-105bb77 e-con-full gtc-er-wrap gtc-er-hero e-flex e-con e-parent\" data-id=\"105bb77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c495dd5 elementor-widget elementor-widget-html\" data-id=\"c495dd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"gtc-er\">\n<section class=\"sec alt\" id=\"faq\">\n <div class=\"w\">\n  <div class=\"hd c\"><span class=\"eb\">FAQ<\/span><h2 class=\"h2\">Domande frequenti<\/h2><p class=\"lead\">Le risposte alle domande pi\u00f9 comuni sul credito d\u2019imposta R&amp;S.<\/p><\/div>\n  <div class=\"faq\">\n   <details open><summary>Che differenza c\u2019\u00e8 tra ricerca fondamentale e sviluppo sperimentale?<\/summary><p>La ricerca fondamentale mira ad acquisire nuove conoscenze senza un\u2019applicazione commerciale immediata. Lo sviluppo sperimentale utilizza conoscenze esistenti per creare prodotti o processi nuovi o migliorati.<\/p><\/details>\n   <details><summary>Le imprese sociali possono accedere al credito d\u2019imposta R&amp;S?<\/summary><p>S\u00ec, tutte le imprese, incluse quelle sociali, possono accedere al credito d\u2019imposta R&amp;S se svolgono attivit\u00e0 ammissibili. \u00c8 importante documentare correttamente le attivit\u00e0 svolte.<\/p><\/details>\n   <details><summary>Come si utilizza il credito d\u2019imposta?<\/summary><p>Il credito si utilizza esclusivamente in compensazione tramite modello F24, a partire dal periodo d\u2019imposta successivo a quello in cui sono state sostenute le spese, e va indicato nella dichiarazione dei redditi. Non pu\u00f2 essere ceduto a terzi ed \u00e8 cumulabile con altre agevolazioni nei limiti previsti.<\/p><\/details>\n   <details><summary>Serve una certificazione preventiva?<\/summary><p>Non \u00e8 obbligatoria, ma \u00e8 consigliata: \u00e8 possibile richiedere la certificazione delle attivit\u00e0 a un certificatore iscritto all\u2019albo tenuto dal Ministero delle Imprese e del Made in Italy (MIMIT). La certificazione \u00e8 vincolante per l\u2019Amministrazione finanziaria e riduce il rischio di contestazioni.<\/p><\/details>\n  <\/div>\n <\/div>\n<\/section>\n<section class=\"sec dark\">\n <div class=\"w\">\n  <div class=\"hd c\"><span class=\"eb\">Analisi gratuita<\/span><h2 class=\"h2\">La tua azienda innova? Stai lasciando soldi sul tavolo.<\/h2><p class=\"lead\">Analizziamo gratuitamente le attivit\u00e0 della tua impresa per identificare quelle qualificabili come R&amp;S e quantificare il credito recuperabile.<\/p><\/div>\n  <div class=\"tlcta\" style=\"justify-content:center\"><a class=\"btn btn-y\" href=\"#calcola\">Richiedi l\u2019analisi gratuita<svg viewBox=\"0 0 24 24\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/a><a class=\"btn btn-g\" href=\"tel:+390658333803\">Chiama 06 5833 3803<\/a><\/div>\n <\/div>\n<\/section>\n<\/div>\n<script>\n(function(){if(!location.hash||location.hash.length<2)return;function go(){var el=document.getElementById(decodeURIComponent(location.hash.slice(1)));if(!el)return;window.scrollTo({top:el.getBoundingClientRect().top+window.pageYOffset-90});}window.addEventListener('load',function(){setTimeout(go,150);setTimeout(go,900);});})();\n<\/script>\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>Finanza agevolata Credito d\u2019imposta Ricerca &amp; Sviluppo. Le imprese che investono in innovazione, ricerca e sviluppo tecnologico possono recuperare fino al 25% delle spese sostenute tramite credito d\u2019imposta. Un\u2019agevolazione strutturale, non un bando: disponibile ogni anno fino al 2031. Agevolazione strutturaleNon \u00e8 un bandoUtilizzo in F24 Calcola il tuo credito Attivit\u00e0 ammissibili Analisi gratuita delle [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1121","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/gtcservizi.it\/unsic\/portale-servizi\/wp-json\/wp\/v2\/pages\/1121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gtcservizi.it\/unsic\/portale-servizi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/gtcservizi.it\/unsic\/portale-servizi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/gtcservizi.it\/unsic\/portale-servizi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtcservizi.it\/unsic\/portale-servizi\/wp-json\/wp\/v2\/comments?post=1121"}],"version-history":[{"count":192,"href":"https:\/\/gtcservizi.it\/unsic\/portale-servizi\/wp-json\/wp\/v2\/pages\/1121\/revisions"}],"predecessor-version":[{"id":33931,"href":"https:\/\/gtcservizi.it\/unsic\/portale-servizi\/wp-json\/wp\/v2\/pages\/1121\/revisions\/33931"}],"wp:attachment":[{"href":"https:\/\/gtcservizi.it\/unsic\/portale-servizi\/wp-json\/wp\/v2\/media?parent=1121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}