Digital training and skills
Training plays a vital role in ensuring that businesses can get the most benefit from new technologies and innovative processes.
As established by theArticle 8 of the implementing decree of 24 July 2024, the expenses for staff training activities they are eligible if provided by entities external to the company.
Training courses must have a minimum duration of 12 hours and they can be also carried out remotely. At the end of the course there is a final exam with certification of the result achieved.
Entities authorised to provide training
I am authorised to provide training activities various subjects, including:
- entities accredited to carry out training activities financed by the Region or autonomous province in which the company has its registered office or operational headquarters;
- universities, public or private, and public research institutions;
- the subjects accredited with the interprofessional funds;
- highly specialized competence centers and European Digital Innovation Hubs;
- Higher technological institutes (ITS Academy).
Eligible expenses
The eligible expenses for the training activity include:
- expenses related to trainers;
- operating costs related to trainers and employees, including business owners and working members, directly connected to the training project. This includes travel expenses, materials, supplies, and depreciation of tools used exclusively for the project;
- the costs of consultancy services connected to the training project;
- the costs of employees and business owners and worker members participating in the training, as well as indirect general costs for training hours.
Tax credit
One of the main incentives provided by the Transition Plan 5.0 is the tax credit. Companies can benefit from a tax credit for expenses incurred in the context of innovation projects that include training activities. Expenses related to training are eligible for tax relief up to a limit of 10% of the investments made in the assets of which to the Articles 6 And 7 of the DM, with a maximum limit of 300 thousand euros.
Access methods and conditions
To access the benefits, companies must comply with specific conditions and methods.
Training courses must include at least one training module lasting no less than 4 hours for skills in technologies relevant to the energy and digital transition.
In addition, expenses related to dependent personnel are eligible. limitedly to the company cost relating to the hours or days of training.
