Speciale EMO 2021

38 Speciale anteprima tions, infrastructures, postal services, telecom- munications, sewage collection and treatment services or the collection and disposal of waste. In addition, vehicles with limited deductibility, such as hire cars and company cars; pipes and conduits, tram and railway rolling stock; goods acquired under finance leases or rental agree- ments and those with an amortisation coefficient of less than 6.5%; buildings and constructions. Sector-specific and general rules Things work differently for so-called 4.0 motor vehicles. Silvia Cesarini, technical manager for global investment and innovation incentives (Gi3) with Deloitte, specifies that for these cap- ital goods the incentive can only be applied to the cost relating to the set of components and equipment needed to do the work in question. More specifically, any components or equipment installed on a vehicle that does not qualify for the benefit do not lose their tax credit eligibility. This is an important point because the incentive is cal- culated on the basis of the specific work the ve- hicle does and not on the motor vehicle as such. nei settori dell’energia, dell’acqua, dei traspor- ti, delle infrastrutture, delle poste, delle teleco- municazioni, della raccolta e depurazione delle acque di scarico e della raccolta e smaltimento dei rifiuti. Inoltre, veicoli a deducibilità limitata, come per esempio le auto a disposizione e as- segnate; condutture, materiale rotabile, ferro- viario, tramviario; beni acquisiti tramite contrat- This introduction of tax credit for capital goods is transforming a sector-specific rule for the manufacturing industry into a generally appli- cable one. Cesarini sees these possibilities also being transferred to the logistics field, through automated warehouses, sorting equipment and the monitoring of distribution... Cesarini is open to the idea of new frontiers of application of this now and mentions by way of example, supercomputers, engineering services, energy distribution and telecommunications. Credit for Training 4.0 New developments in 2021 also include the ex- tension of tax credit to expenses incurred for the training of staff and entrepreneurs, a bene- fit to be recognised over the two years during which the new measures will apply, namely 2021 and 2022. This is, more specifically, a tax credit on the cost to the company for the time employees spend on Training 4.0 courses, within certain conditions and limits in the case of in-house training, Marraffa explains, and with one new feature: relief also on the cost in-house tutors. Italy’s 2021 Budget Law extends the incentive to direct and indirect expenditure incurred for the training, for example for the tutors them- selves, and the amortisation of tools and equipment, materials, supplies, consultation services, the rental of premises and general to di locazione operativa o noleggio e beni con coefficiente di ammortamento inferiore al 6,5%; fabbricati e costruzioni. Norma settoriale e generale Un discorso a parte per i cosiddetti automezzi 4.0, beni strumentali, sui quali Silvia Cesarini, manager responsabile tecnico global investment and innovation incentives (Gi3) Deloitte, speci- fica che l’agevolazione può applicarsi limitata- mente al costo riferibile all’insieme delle com- ponenti e attrezzature idonee a realizzare lo specifico lavoro. In particolare, quindi, qualora le componenti o le attrezzature agevolabili siano installate su di un veicolo non soggetto al bene- ficio, queste non perdono il credito d’imposta. Si