He Ministry of Human Capital, Through the Secretariat of Labor, Employment and Social Security, formalized the opening of the Fiscal Credit Program 2025a tool aimed at strengthening the training of employed and unemployed workers, while seeking to improve the Competitiveness of companies and cooperatives throughout the country.
The initiative, formalized through the Resolution 437/2025establishes a total quota of 400 million pesos and contemplates the issuance of fiscal bonds that companies may use to cancel national taxes, according to the current provisions of the AFIP.
Fiscal Credit 2025: Training with tax benefits
The program is aimed at MSMEs, large companies and work cooperativeswhich may present professional training proposals aimed at improving the productivity of their equipment and favoring the insertion of unemployed people.
The companies that are approved will receive a transferable fiscal bonus, which may be applied to the payment of national taxes. The maximum amounts vary according to the size of the entity:
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MSMEs and Cooperatives They can finance until 30% of the annual salary masswith a top of $ 6 millionExpandable a $ 10 million If they include training for unemployed.
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Large companies They can finance until 0.8% of its salary massalso with a top of $ 6 million.
Who can participate?
To access the program, companies must be registered in the Registry of Training and Employment Institutions (Regice). They can also be associated with adherent organizations, such as professional training entities, industrial groupings or sectoral associations.
The signatures registered in the Repsal (Public registration of employers with labor sanctions), as well as those whose main activity is financial or insurance intermediation, except exceptions provided for in the regulations.
Modalities and requirements
Training may be issued in modality face -to -face, virtual synchronous, semipresencial or self -assistedwith a time charge of between 8 and 120 hours. The proposals may be closed training (tailored to the company) or open (general offer). Tertiary, grade or postgraduate courses will not be admitted.
The program allows to include the acquisition of equipment for training institutions, provided that it does not exceed 50% of the course budget and that the material remains affected by the training for at least five years.
The National Labor Training Directorate It will evaluate the proposals under criteria such as relevance, curricular quality, socio -productive impact and guidance towards strategic sectors (metallurgical, autopartist, construction, knowledge economy, among others).
Priority will be given to projects that include training for unoccupied peoplethat are linked to productive conversions or that benefit Value chain companies. In case of draw and exhaustion of the quota, the Cooperatives and the Micro and small businesses.
The proposals must be submitted through the Fiscal Credit Platform and formalize in the TAD platform (remote procedures)attaching the required documentation. Training will have a maximum period of six months for its execution.
Once finished, companies must account of the expenses made to access the fiscal bonus. The supervision will be in charge of the National Directorate of Labor Training and the Directorate of Monitoring of Employment and Training Projects.
Source: Ambito
