The last Stability Law provides for tax benefits, in the form of a tax credit, for companies investing in research projects managed by Universities or public research centers, regardless of their legal status, corporate dimension, economical sector and accounting system. Additional tax benefits are available for companies that choose to employ Ph.D. candidates with apprenticeship contracts.
Moreover, the Law on Income Taxes provides that money donations to universities and academic foundations may be deducted from the total corporate income, if they cannot be deducted from the single revenues which contribute to form the total income. Moreover, the same Law provides that donations in favour of legal entities engaged in research must not exceed 2% of the corporate income.