The tax credit available for 4.0-related training is intended to  support staff training for the consolidation of skills or the acquisition of new skills in technologies relating to the technological and digital transformation of businesses.
This tax relief is available to all businesses, regardless of their legal  status, the industry in which they operate, and the accounting scheme they apply. The mechanism is also available to businesses that have not taken advantage of the incentives for investments in 4.0-eligible operating assets.
While available to all businesses with the exception of those in distress, the 2020 Italian Budget Law stipulates that use of the tax credit is subject to the condition that the business has not received any disqualification penalties, complies with occupational safety regulations,  and is up to date with social security and welfare payments for its workers.

The tax credit for  4.0-related training costs is available for training concerning the following topics: 

• Big data and data analysis
• Cloud and fog computing
• Cyber security
• Cyber-physical systems  and simulation
• Rapid prototyping
• Viewing  systems, virtual reality (VR), and augmented reality (AR)
• Advanced and collaborative robotics
• Human-machine interfaces
• Additive manufacturing (also known as 3D printing)
• Internet of things and machines
• Digital integration of business processes

Eligible expenses include:

• cost to the company of employees involved in training in terms of the actual work hours or days spent in training activities, as a learner or teacher. This cost consists of the salary, gross of withholdings and social security and welfare contributions, including accrued severance pay, extra month bonuses, holiday, and other kinds of leave accrued during the time spent on training, and any travel allowance;
• consulting costs relating to the training project;
• if the training is provided by parties outside the company, the cost thereof is eligible only if assigned to qualified professionals;
• operating costs for trainers and training participants relating directly to the training project (travel costs and materials for the project).

Audit Tax Credit Training 4.0

What we do for you 

We have launched an auditing and consulting service to help companies prevent tax risks and reputational issues associated with the Training 4.0 Bonus.

The Training 4.0 Bonus Audit offers a customized review of mandatory documents, ensuring regulatory compliance and reducing the risk of penalties.

The service includes the inspection of the following documents:

• Company or territorial collective agreements
• Name registers for the training carried out
• Declarations by the legal representative on the actual participation of employees
  
• Final illustrative reports
  
• Audit certifications

Careful review of documentation, which must be done before being called by the Internal Revenue Service or the Guardia di Finanza, helps to ensure that the benefits have been used correctly. This proactive approach is an effective way to avoid serious financial consequences and reputational damage while keeping companies safe and in compliance.