50% delle spese ammissibili
nel limite massimo annuale di € 300.000 per le micro e piccole imprese;
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Il credito d’imposta è riconosciuto in misura del:
La misura del credito d’imposta è aumentata per tutte le imprese, fermo restando i limiti massimi annuali, al 60%.
40% delle spese ammissibili
Nel limite massimo annuale di € 250.000 per le medie imprese;
30% delle spese ammissibili
Nel limite massimo annuale di € 250.000 per le grandi imprese.
Spese ammissibili
spese di personale relative ai formatori per le ore di partecipazione alla formazione;
costi di esercizio relativi a formatori e partecipanti alla formazione direttamente connessi al progetto di formazione;
costi dei servizi di consulenza connessi al progetto di formazione;
spese di personale relative ai partecipanti alla formazione e le spese generali indirette.
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