{"jurisdiction":{"name":"Italy","slug":"italy","code":"IT","region":"Europe"},"program":{"label":"Credito d'imposta R&S","headline":"Tax credit, offset via F24","refundClass":"Partly refundable","proposed":false},"creditIndex":{"score":59,"rank":20,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":60,"refundability":55,"breadth":68,"ease":55}},"authority":{"name":"Agenzia delle Entrate","shortName":"AdE","url":"https://www.agenziaentrate.gov.it"},"primarySources":[{"label":"Agenzia delle Entrate","url":"https://www.agenziaentrate.gov.it","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/italy"},"canonical":{"standards":"https://www.creditindex.org/standards/italy","calculator":"https://www.creditindex.org/calculator/italy","directory":"https://www.creditindex.org/directory/italy","facts":"https://www.creditindex.org/standards/italy/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:26:36.579Z"}