Tax deductions and incentives for smartworking: what expenses can be downloaded

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The initiative is funded with funds from the POR ESF 2014-2020 – AXIS I “Employment”, under the specific Objective 8.6, Action 8.6.1 and its financial coverage and of 4,500,000.00 euros.

All those who exercise an economic activity and who, at the time of submitting the application, are in possession of the following requirements can apply:

  • be companies regularly registered with the Chamber of Commerce of competence;
  • be subjects, in single or associated form, not registered with the Chamber of Commerce, holders of VAT number.

Also in this case some are identifiable contractual types:

  • permanent or fixed-term private law employment contract (even if part-time);
  • apprenticeship contract (pursuant to Legislative Decree 81/2015);
  • cooperative members-workers (even if not participating in profits).

The exclusion of some categories of employees also returns to Lombardy:

  • trainees;
  • business collaborators;
  • workers with a contract of administration;
  • workers with intermittent employment contracts;
  • business owners and members of the boards of directors.

Similarly to the previous Lazio concession, the value of the voucher is estimated on the basis of type of action choice and in relation to total number of employees of the offices located in the Lombardy region.

The amounts coincide.

The call is operational from 12:00 on 2 April and can be accessed until 15 December 2021, subject to availability of resources before this date.



Source link
https://www.investireoggi.it/fisco/detrazioni-fiscali-e-incentivi-per-lo-smartworking-quali-spese-si-possono-scaricare/

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