{"id":3677,"date":"2023-05-16T17:34:29","date_gmt":"2023-05-16T15:34:29","guid":{"rendered":"https:\/\/shop-framinia.mediaeng.it\/formacion-4-0\/"},"modified":"2023-12-05T13:09:14","modified_gmt":"2023-12-05T12:09:14","slug":"formacion-4-0","status":"publish","type":"page","link":"https:\/\/framinia-academy.com\/es\/formacion-4-0\/","title":{"rendered":"Formaci\u00f3n 4.0"},"content":{"rendered":"\t\t
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\u00bfQU\u00c9 ES?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Se trata de un cr\u00e9dito fiscal para actividades de formaci\u00f3n tecnol\u00f3gica e inform\u00e1tica.<\/p>\n

La acci\u00f3n de cr\u00e9dito fiscal pretende incentivar a las empresas para que inviertan en la preparaci\u00f3n y formaci\u00f3n de su personal en disciplinas digitales y tecnol\u00f3gicas, dirigida a todas las empresas y sociedades residentes en Italia, independientemente de su categor\u00eda jur\u00eddica, \u00e1mbito econ\u00f3mico de relevancia, tama\u00f1o y caracter\u00edsticas contables y de ingresos. El plan de cr\u00e9dito fiscal se calcula sobre el coste empresarial del personal implicado en la formaci\u00f3n y puede utilizarse para compensar, a trav\u00e9s del F24, a partir del per\u00edodo impositivo siguiente a aquel en que se incurre en los gastos.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u00bfPARA QUI\u00c9N ES?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El cr\u00e9dito fiscal Formazione 4.0 es una medida nacional de facilitaci\u00f3n dirigida a todas las empresas con el fin de estimular e incentivar la inversi\u00f3n en formaci\u00f3n del personal en materias tecnol\u00f3gicas relevantes para fomentar la transformaci\u00f3n digital. Todas las empresas residentes en el territorio del Estado, incluidos los establecimientos permanentes de no residentes, tienen derecho a la desgravaci\u00f3n fiscal, independientemente de su forma jur\u00eddica, sector econ\u00f3mico, tama\u00f1o y r\u00e9gimen fiscal de determinaci\u00f3n de los ingresos.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Beneficiarios<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Todas las empresas residentes en Italia pueden acogerse al mecanismo, independientemente de su nacionalidad:
– por forma jur\u00eddica;
– por tama\u00f1o de empresa;
– del sector empresarial;
– del r\u00e9gimen contable;
– la forma de determinar los ingresos.<\/p>\n

Entre los beneficiarios tambi\u00e9n se incluyen las entidades no comerciales, siempre que realicen actividades comerciales relevantes para los ingresos empresariales. Tambi\u00e9n se incluyen los consorcios y las redes tem\u00e1ticas que, a efectos del impuesto sobre la renta, son entidades comerciales o no comerciales. Quedan excluidas de la aplicabilidad de la medida las \u00abempresas en crisis\u00bb en el sentido del art\u00edculo 2, apartado 18, del Reglamento (UE) n\u00ba. 651\/2014 y las empresas sujetas a sanciones de inhabilitaci\u00f3n de conformidad con el art\u00edculo 9, apartado 2, de la Leg. N. 231\/2001.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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TEMI ATTIVIT\u00e0 FORMATIVE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Big data e analisi dei dati;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Cloud e fog computing;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Cyber security;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Simulazione e sistemi cyber-fisici;<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Prototipazione rapida;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Interfaccia uomo-macchina;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Robotica avanzata e collaborativa;<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Internet delle cose e delle macchine;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Integrazione digitale dei processi aziendali;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Manifattura additiva (o stampa tridimensionale);<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Sistemi di visualizzazione, realt\u00e0 virtuale (RV) e realt\u00e0 aumentata (RA).<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Attivit\u00e0 di formazione agevolabili<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Sono agevolabili le attivit\u00e0 di formazione:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1) svolte per acquisire o consolidare le conoscenze delle tecnologie:<\/p>\n

    \n
  • previste dal Piano nazionale Impresa 4.0<\/li>\n
  • applicate in ambiti specifici (Vendita e marketing, Informatica, Tecniche e tecnologie di produzione – per il dettaglio\u00a0 Allegato A – Legge Bilancio 2018)<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    2) pattuite attraverso contratti collettivi, aziendali o territoriali, per gli anni 2018 e 2019, depositati presso l\u2019Ispettorato Territoriale del Lavoro (entro la data finale della \u201cformazione\u201d).\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    3) nel 2020 \u00e8 stato sostituito da una comunicazione da inviare al MEF.
    NB: Sono espressamente escluse le attivit\u00e0 di formazione svolte in ottemperanza alla normativa su salute e sicurezza, protezione dell\u2019ambiente e ad ogni altra normativa obbligatoria in materia di formazione.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    SPESE, MISURE ED UTILIZZO <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Spese ammissibili<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \u00c8 agevolabile il costo aziendale del personale dipendente impegnato nelle attivit\u00e0 di Formazione 4.0 sia come \u00abdiscente\u00bb che come \u00abdocente\u00bb o \u00abtutor\u00bb, limitatamente alle ore o alle giornate di formazione.<\/p>\n

    PERSONALE DIPENDENTE: personale titolare di rapporto di lavoro subordinato, anche a tempo determinato, inclusi gli apprendisti.<\/p>\n

    COSTO AZIENDALE: retribuzione al lordo di ritenute e contributi previdenziali e assistenziali, inclusi i ratei di Tfr, mensilit\u00e0 aggiuntive, ferie e permessi ecc. maturati durante le ore di formazione ed eventuali indennit\u00e0 di trasferta per i corsi fuori sede.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Misure di agevolazione<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    E\u2019 concesso un credito d’imposta (delle spese ammissibili) pari al 50 % per le micro e piccole imprese fino
    ad un massimo di \u20ac 300.000,00, al 40% per le medie imprese fino ad un massimo di \u20ac 250.000,00 e al
    30% per le grandi imprese fino a un massimo di \u20ac 250.000,00.<\/p>\n

    Per tutte le imprese, fermi restando i limiti massimi annuali, la misura del bonus \u00e8 aumentata al 60% nel caso in cui i destinatari\u00a0delle attivit\u00e0 di formazione ammissibili rientrino nelle categorie dei lavoratori svantaggiati o molto svantaggiati, come definite dal Decreto del Ministero del Lavoro e delle Politiche Sociali del 17 ottobre 2017.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Utilizzo del credito<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    E\u2019 utilizzabile esclusivamente in compensazione\u00a0(D.Lgs. 241\/97, art. 17) con mod. F24, presentato
    attraverso i canali telematici dell\u2019AdE, a decorrere dal\u00a0periodo d\u2019imposta successivo a quello in cui sono
    sostenuti i costi.
    L\u2019effettiva fruizione del credito d\u2019imposta \u00e8\u00a0subordinata alla condizione che l\u2019impresa non sia\u00a0destinataria di sanzioni interdittive e risulti in regola\u00a0con le normative sulla sicurezza del lavoro e con il\u00a0versamento dei contributi previdenziali e assistenziali.\u00a0
    Deve essere indicato nella dichiarazione dei redditi\u00a0relativa al periodo d\u2019imposta.
    Non concorre a formare la base imponibile Ires\/Irpef\u00a0e Irap n\u00e8 rileva ai fini del pro-rata di deducibilit\u00e0 degli interessi passivi e di quello generale.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Il nostro supporto<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Sviluppo e Struttura Formazione<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Individuazione dei corsi, dei docenti e dei discenti che saranno formati secondo quanto stabilito dal Ministero dello Sviluppo Economico \u2013 Mise.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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    Rendicontazione Credito D\u2019imposta<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Verranno rendicontate le spese relative al personale dipendente impegnato nella formazione ed individuato l\u2019importo del credito d\u2019imposta.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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    Certificazione Asseverazione<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Grazie ad un nostro Revisore Legale dei Conti, iscritto all\u2019Albo, forniremo l\u2019asseverazione del credito d\u2019imposta compensabile dall\u2019azienda in F24.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    \u00bfQU\u00c9 ES? Se trata de un cr\u00e9dito fiscal para actividades de formaci\u00f3n tecnol\u00f3gica e inform\u00e1tica. La acci\u00f3n de cr\u00e9dito fiscal pretende incentivar a las empresas para que inviertan en la […]<\/p>\n","protected":false},"author":1,"featured_media":3801,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":"","_tec_slr_enabled":"","_tec_slr_layout":""},"class_list":["post-3677","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nFormaci\u00f3n 4.0 - Framinia Academy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/framinia-academy.com\/es\/formacion-4-0\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Formaci\u00f3n 4.0 - Framinia Academy\" \/>\n<meta property=\"og:description\" content=\"\u00bfQU\u00c9 ES? 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