(Finance) – To ensure an effective system of activities training 4.0 and developing new digital skills among workers, companies are granted an enhanced tax credit of up to 70% for small and 50% for medium-sized companies, in the event that these services are performed by subjects certified by the Ministry of Economic Development.
This is what the implementing decree signed by the minister establishes Giancarlo Giorgetti che makes the new tax relief regime on training 4.0 operational – provided for in the “Aid” Law Decree – in order to strengthen training courses so that they are consistent with the technological transformation of production processes and linked to the needs of companies within the transition plan 4.0.
“Supporting business investments in training and growth of workers’ digital skills is one of the pillars, together with innovation and research, of the strategy implemented by the Government to modernize the manufacturing industry”, declares Minister Giorgetti.
“The goal – he adds – it is to create the conditions to promote a model of doing business in which the human factor is protected and enhanced, also through an effective certification system for training activities. It is in fact important for the future of the country to provide an adequate response to the demand for greater professional skills that must accompany the technological and digital transformation of production processes “.
In particular, the new tax credit rates for 4.0 training are increased: from 50% to 70% eligible expenses up to a maximum annual limit of € 300,000 for small businesses; from the 40% to 50% of eligible expenses within the maximum annual limit of 250,000 euros for medium-sized enterprises. For large companies, the credit remains at 30% of the eligible expenses within the annual maximum limit of 250 thousand euros.
The training activities will cover the sectors of sales and marketing, information technology, production techniques and technology, and must be carried out by qualified subjects external to the company, including highly specialized competence centers and EDIHs. (European Digital Innovation Hubs).
To guarantee the effective performance of the training activities and their qualitative level, specific parameters are also introduced that will bind the disbursement of the subsidy contribution to the certification of the results achieved by workers, both in terms of acquisition and consolidation of professional skills 4.0.
The decree – concludes the note from the Mise – was sent to the Court of Auditors for registration and it will come into force after publication in the Official Journal.