SMEs, tax breaks for temporary managers in the pipeline in the Chamber of Deputies

The idea is simple: use a 30 million euro fund to finance tax credits of 20 to 30 per cent - depending on the size of the company - for SMEs that hire a temporary manager, a 'time' manager who guarantees specific skills to overcome difficult company situations, such as a generational change or a complex development project.

Describing the contents of proposed law AC 2474, which has just been examined by the Finance Committee of the Chamber of Deputies, is the rapporteur Guerino Testa (FdI), who told Parlamento24 that one of the innovative aspects is the fact that 'the work of the temporary manager, called upon, for example, to solve a budget problem, will be measured, to understand whether the objective has been achieved', assessing in particular the impact 'on EBITDA and therefore on the profits that the company then manages to declare'. This is a transparent way to correlate the fiscal benefit to the positive effect on the balance sheet of the SME that uses a temporary manager.

Regulating and facilitating the use of temporary managers 'stems from the fact that Italy, compared to other European countries, does not yet have such a figure,' underlines Testa. Many Italian companies 'have a special skill in production' and 'know how to position themselves well in the market. But often, in times of crisis, in times of financial crisis, but I would also say from the point of view of generational change or turnover' they have a lack of specific skills at managerial level, a deficit that the Pdl in the pipeline could change.

The committee's examination could lead to a redefinition of the tax benefit in the form of vouchers, a hypothesis welcomed by the stakeholders heard by the committee, such as accountants and Federmanager.