Things
Granting of a tax credit, pursuant to Law 193/2000 (so-called Smuraglia), for each detained or interned employee, even admitted to external work, or semi-freedom, hired for a period of no less than one month .
Who is it aimed at?
Social cooperatives referred to in law 381/91 and public and private companies
What does it predict
To benefit from tax breaks it is necessary to stipulate an agreement with the management of the penitentiary institution where the workers employed are restricted. The benefit is granted in the form of a tax credit for a maximum amount of €520 per month for each inmate hired and for any training of the workforce (provided that hiring takes place immediately after the training). In the case of hiring semi-free workers, the maximum amount of the tax credit is €300. The salary is that provided for by the collective labor agreements. The tax credit does not contribute to the formation of the tax base of income taxes and the regional tax on productive activities and is not relevant for the purposes of the deductibility ratio of interest expense and general expenses. Tele credit can be used as compensation pursuant to Art. 17 of Legislative Decree 241/97, it is not refundable but can be combined with any other benefit.
