Tax deduction for individuals - authors of utility models

In accordance with Art. 1 of the Federal Law of November 24, 2014 No. 367-FZ “On Amendments to Article 221 of Part Two of the Tax Code of the Russian Federation” from January 1, 2015, the provisions of Article 221 “Professional tax deductions” apply to utility models:

When calculating the tax base in accordance with paragraph 3 of Article 210 of this Code, the following categories of taxpayers have the right to receive professional tax deductions:
...
3) taxpayers who receive royalties or fees for the creation, execution or other use of works of science, literature and art, remuneration to authors of discoveries, inventions, utility models and industrial designs, in the amount of actually made and documented expenses.
If these expenses cannot be documented, they are deductible in the following amounts:

	Cost standards (as a percentage of the amount of accrued income)
Discoveries, inventions, utility models and the creation of industrial designs (to the amount of income received in the first two years of use)	thirty

Note that in the above cited article of the Tax Code, obviously, this refers to the costs of creating inventions, utility models and industrial designs, including the costs of their patenting. In addition, it should be noted that the Tax Code refers to remuneration to authors and from it it is not entirely clear whether only authors of inventions, utility models and industrial designs have the right to a tax deduction, or patent holders-natural persons who are authors also have this right. inventions, utility models and industrial designs and receiving income from their use, including license fees, or income from the sale of a patent. It would be interesting in this regard to know the opinion of tax lawyers.

The previously mentioned tax deductions were possible with respect to remuneration to authors of inventions and industrial designs. This change in legislation fits well with the trend that the legal regime of the utility model is approaching the legal regime of the invention. As part of this trend, we also note that from January 1, 2015, the extension of a patent for a utility model will become impossible and the maximum useful life of the utility model will be limited to ten years (previously, this period could be extended by three years).