On 9 March 2017, the Italian Revenue Agency issued Resolution No. 28/E, which clarifies eligible income from copyrighted software under the Patent Box regime. According to the resolution, income related to the implementation, updating, personalization, and customization of the software will be eligible for the Patent Box regime, as these activities are seen as related to the development, maintenance, and improvement of the software. However, certain income will not be eligible, such as incom…