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Tax credit

training 4.0


The 2021 Budget Law has further extended the benefits of the 4.0 training tax credit which provides for a tax credit of up to 50% on the costs incurred by companies for training in an industry 4.0 perspective.

All companies, regardless of their legal nature, their economic sector, their size, the accounting regime adopted and the methods of determining income for tax purposes. Non-commercial entities for any commercial activity carried out may also receive the contribution.
Professionals (or, more precisely, individuals with self-employment income) cannot benefit from the benefit.

The subsidy can be used for training on the technologies envisaged by the National Industry 4.0 Plan.

The training activities must concern the following areas:

  • sales and marketing;

  • computer science and techniques;

  • production technologies.

Here are some examples, at the base of the training project:

  • big data and data analysis;

  • cloud and fog computing;

  • cyber security;

  • cyber-physical systems;

  • rapid prototyping;

  • visualization systems and augmented reality;

  • advanced and collaborative robotics;

  • human machine interface;

  • additive manufacturing;

  • internet of things and machines;

  • digital integration of business processes


The expenses eligible for the 4.0 training tax credit are:

a) personnel expenses related to trainers for the hours of participation in the training;

b) operating costs relating to trainers and training participants directly related to the training project, such as travel expenses, materials and supplies directly related to the project, depreciation of tools and equipment for the share to be reported to their exclusive use for the training project. Accommodation costs are excluded, with the exception of the minimum necessary accommodation costs for participants who are workers with disabilities;

c) the costs of consultancy services related to the training project;

d) personnel expenses related to the participants in the training and indirect general expenses (administrative expenses, rent, general expenses) for the hours during which the participants attended the training.

To receive the complete notice and receive detailed information, please fill out the form below.

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