Never like this year, the revaluation of intangible assets and, in particular of the trademarks, represents a strategic tool for Italian companies. In fact, the substitute tax set at the rate of 3% of the revaluation amount is extremely low compared to the previous rate of 10/12%, depending on whether the revalued assets were amortizable or not. In addition, the immediate usability of the benefit in the year in which the revaluation is carried out. Furthermore, the possibility of re-evaluating individual assets (rather than homogeneous categories of assets) allows the revaluation of even a single brand within a broader portfolio of brands, with the consequence that the revaluation operation has a lower cost, considering the necessary expertise. to carry out to get the revaluation.
Positive effects: the revaluation results in a capitalization of the company with positive effects both for the coverage of losses (which, unfortunately, were widespread in the year of COVID) and the improvement of bank ratings. Finally, with regard specifically to trademarks, the revaluation can generate a positive tax impact due to the possibility of deducting higher amortization in subsequent years.