Helpful guides

Tax subsidies

The tax subsidy involves a reduction of the national average tax rate. It can be fixed or variable and is applied to the individual company in relation to specific situations based on the risks at a company level. In the first two years of activity, the national average tax rate can be reduced or increased, by a fixed amount of 15%, in relation to compliance with the accident prevention and occupational hygiene regulations. The fluctuation for the company operating beyond the first two years of activity consists of two types:

To be eligible for the average rate reduction, it is necessary to have carried out interventions such that the sum of their scores is at least 100.
The Smart Track solution falls under ‘E-15 Mechanical Risk Reduction Interventions’ and provides up to 60 points as shown in the table below.

E-15: Mechanical risk reduction interventions Categories*
Adoption of protective devices designed for automatic detection of people, useful for the prevention of accidents and injuries, such as proximity detectors, motion detectors, sensitive flooring and the like GG1 GG9
Points 60 40
Legend of Categories*