modules/patent-box-review/config/source_register.json

{
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  "baseline_date": "2026-09-23",
  "coverage": "PARTIAL_TARGETED_RESEARCH_NOT_EXHAUSTIVE",
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      "snapshot_sha256": null,
      "professional_validation": "PENDING",
      "approved_as_executable_rule": false
    },
    {
      "source_id": "AE.PROV48243.2022",
      "title": "Provvedimento 48243 del 15 febbraio 2022",
      "authority": "Agenzia delle Entrate",
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      "access_status": "IDENTIFIED_VIA_CIRCULAR",
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      "rule_ids_candidate": [
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        "PB.DOC",
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    {
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      "title": "Risposta 223/2025 – software e registrazione",
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    },
    {
      "source_id": "AE.RISP102.2026",
      "title": "Risposta 102/2026 – cumulo con credito R&S",
      "authority": "Agenzia delle Entrate",
      "document_type": "RULING",
      "official_url": "https://www.agenziaentrate.gov.it/portale/documents/20143/9882828/Risposta%2Bn.%2B102_2026/a3ce027e-1d44-d083-fa67-a478a696cfa4",
      "consulted_mirror_url": "https://www.quotidianofiscale.it/wp-content/uploads/2026/05/Risposta-n.-102_2026.pdf",
      "access_status": "PRIMARY_TEXT_READ_FROM_MIRROR_OFFICIAL_403",
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      "supersedes": [],
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      "snapshot_sha256": null,
      "professional_validation": "PENDING",
      "approved_as_executable_rule": false
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  ],
  "additional_required_sources": [
    "Testo vigente e storico art.6, conversione e L.234/2021",
    "D.M. MISE 26/05/2020 nelle parti richiamate",
    "L.633/1941 e D.Lgs.30/2005 per tutela e diritti",
    "Istruzioni e modelli Redditi e IRAP del periodo",
    "Prassi successiva pertinente",
    "Giurisprudenza: ricerca con copertura dichiarata"
  ],
  "note": "Nessun hash inventato. I testi letti via web non sono snapshot locali. Raccogliere originali e revisione prima dell’attivazione."
}