Projects for Technological Innovation relate to initiatives enhancing Italy's technological inheritance by developing new products and new production processes. These may be submitted by enterprises and may also include the participation of universities and public research organisations.
Main relevant legislation is Law No. 46/82 - Technological Innovation Fund (TIF).
Initiatives concerning the Integrated Package of Incentives (IPI for Innovation) and Industrial Innovation Projects (IIP) also fall into the category of projects for Technological Innovation.
Programmes relate to experimental development that may also include non-overriding relevant industrial research activities.
The following may benefit from the incentives, if permanently established in Italy:
a) Enterprises undertaking activities stated in Art. No. 2195(1)and(2) of the Italian Code of Civil Law;
b) Agro industrial enterprises mainly undertaking industrial activity;
c) Crafts companies producing goods in accordance with Law No. 443 of 8 August1985;
d) Research centres with independent legal status;
e) Other parties identified through specific tenders.
Eligible expenses and admissible costs for incentives
Incentives are provided for expenses relating to:
a) the personnel of the requesting party, either employed under a project-based or temporary contract and limited to technicians, researchers and other auxiliary personnel engaged in research and development projects, with the exclusion of administrative, accounting and commercial personnel;
b) brand new tools and equipment proportionally to their relevance and the period they are used for in the research and development project, within the limit of ordinary tax depreciation rates;
c) consulting and other services used for the programme, including the acquisition of research results, patents and know-how, licencing rights;
d) general expenses linked to the programme, to be determined as a flat rate amount no higher than 30% of the value of the expense stated in point a);
e) materials used for the programme.
Financial resources, modalities and amount of incentives
The incentives foreseen, within the maximum limits set by the Community Framework, may be provided in the following forms:
a) Be of a duration of between 18 and 36 months;
b) Be undertaken within six months from the date the request was made, notwithstanding that which is provided for in specific tenders.