The Italian Budget Law for 2023 laid out the new tax regime for crypto-assets, defined as "a digital representation of value or rights that can be transferred or stored electronically, using a distributed ledger or similar technology".

The current version of the Italian Patent Box regime provides for a tax bonus of 110% for research and development costs related to certain types of intangible assets. In essence, a cost of 100 would be recognised as costs of 210 for tax purposes.