In the last weeks of the year, newspapers were talking about the possible rescue of the training 4.0 tax credit, at least for 2023, but in the end, as reported by Il Sole 24 Ore on Thursday, 5 January, it did not make the cut.
It will have to be seen in the coming months whether there will be scope to revive the incentive, perhaps with some adjustments.
Today, the only active possibility is to recover 4.0 training expenses incurred during 2022. And then wait for any news.
The incentive grants companies an enhanced tax credit (up to 70% for small companies and 50% for medium-sized companies); the training activities concern the fields of sales and marketing, information technology, production techniques and technology and must be carried out by qualified subjects outside the company, including highly specialised competence centres and EDIHs (European Digital Innovation Hubs), subjects accredited for training by the regions, and subjects with E437 quality certification.
The incentive is equal to 30% for large enterprises and, in the absence of the above-mentioned conditions and the others indicated in the aid decree of 17/05/2022 (https://www.argo3000.it/2022/10/10/novita-credito-dimposta/) is reduced to 40% for small enterprises and 35% for medium-sized enterprises.
Details:
https://www.mise.gov.it/index.php/it/incentivi/credito-d-imposta-formazione-4-0
More articles on the Training 4.0 tax credit:
https://www.argo3000.it/2022/05/06/credito-dimposta-formazione-4-0/
https://www.argo3000.it/2021/03/02/credito-dimposta-formazione-4-0-le-novita/
More information
segreteria@argo3000.it