Industrial Property Law. Tax regime for income from intellectual property, industrial patents, trademarks, designs, and models.,

The stability law has modified the rules of the so-called   patent box
Paragraph 148 introduces changes to the decree patent box pursuant to Article 1, paragraphs 37-43, of Law 190/2014, which introduced an optional tax regime for income deriving from the use of intellectual property, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific fields that are legally protectable.

By virtue of the amendments, it will no longer be necessary to refer to "works of the mind" but to software protected by copyright.