As known the cd. "Patent Box" allows companies carrying out activities Research & Development to opt, as from the tax in 2015, for a taxation regime facilitated the income generated from the direct exploitation or indirect intellectual property resources (IPR Intellectual Property Rights).

According to recent statistical data, presented last February by the Agency of Revenue1, the region from which comes the greatest number of requests for membership is Lombardy, with over 1,200 requests, followed by Veneto 706 instances and Emilia Romagna with 636 requests. In Piedmont and Tuscany They were presented respectively 378 and 367 requests; Lazio and Campania instead reach an altitude of 286 and 144.