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The beneficiaries can be all companies that are resident in the territory of the Italian State, including permanent organizations of non-resident subjects, regardless of the activity carried out, the legal nature, the size, the accounting regime and the methods of determining the income. Furthermore, it should be noted that the bonus is also intended for non-commercial entities which carry out economic activities (therefore, companies in the fishing, aquaculture and primary production of agricultural products sectors are eligible), with reference to the employees employed in these activity. Pursuant to Article 2, point 18, of Regulation (EU) No.

The tax credit regulatio does not apply to companies in difficulty and , as better defined by the 2020 Budget Law, companies subject to disqualification sanctions pursuant to Article 9, paragraph 2, of Legislative Decree no. What it finances The main objective web designs and development service for which the tax credit was established is to allow the acquisition and consolidation of technological skills relevant for the realization of the technological and digital transformation process of companies. The Decree of 4 May 2018 therefore provided a list of all training activities eligible for the tax credit , aimed at training the company's employees, concerning the following technologies. Big data and data analytics Cloud and fog computing Cyber ​​security.



Simulation and cyber-physical systems Rapid prototyping Visualization systems, virtual reality and augmented reality Advanced and collaborative robotics Human machine interface Additive manufacturing (or three-dimensional printing) Internet of things and machines Digital integration of business processes The training activity: It must concern one or more of the following company macro-areas: sales and marketing; information technology and techniques, production technologies It must be intended for employees of the beneficiary company , therefore personnel with an employment relationship, including fixed-term ones and apprentices The 2020 Budget Decree allows both organizational training activities directly by the company.