On 27 May 2015, the Ministry of Economic Development signed the decree which implements the provisions on tax credits for R&D investments introduced by Law no. 190 of 23 December 2014 (the "Stability Law 2015").

The tax credit will be equal to a maximum of 25% of the incremental expenditures for R&D incurred within the period of 2015-2019 compared with the average of the triennium 2012-2014. The tax credit will apply, up to a maximum annual amount of €5 million for each beneficiary, provided that the amount of the costs incurred for R&D is at least of €30,000.

With respect to certain costs, such as those related to the recruitment of highly qualified personnel involved in R&D activities and research contracts, the amount of tax credit is increases to 50%.

The decree will enter into force following its registration by the Court of Auditors and publication in the Official Gazette of the Italian Republic.