Special Economic Zones & Special Logistics Zones
Purpose
Facilitate investment in specific areas by creating favorable economic, financial, and administrative conditions aimed at developing existing or newly established businesses.
Definition ZES
A geographically defined and clearly identified area, located within the borders of the State, consisting of areas that are not territorially adjacent, provided that they have a functional economic link, and which include at least one port area connected to the trans-European transport network, with the characteristics established by European Regulation No. 1315/2013.
GEOGRAPHICAL AREAS
The new Southern Italy Decree establishes, as of January 1, 2024, a single ZES for all territories in the regions:
Abruzzo(areas eligible for the derogation provided for in Article 107, paragraph 3, letter c) del TFUE
Basilicata
Calabria
Campania
Molise
Puglia
Sicilia
Sardegna
Available resources
2.2 billion euros have been allocated for the year 2025
Beneficiaries
Companies, regardless of their legal form and accounting regime, that launch an investment program in the Special Economic Zone (ZES).
The subsidy does not apply to entities operating in the steel, coal, and lignite industries, energy production, storage, transmission, and distribution, energy infrastructure, broadband, credit, finance, insurance, and transportation, excluding warehousing and transportation support.
Determination of the subsidy
Companies can benefit from a tax credit up to the maximum amount allowed by the Regional Aid Charter 2022-2027. The applicable percentages are:
Molise, Basilicata, Sardegna
Small business 50%
Medium business 40%
Big enterprise 30%
Campania, Puglia, Calabria, Sicilia
Small business 60%
Medium-sized enterprise 50%
Big enterprise 40%
Abruzzo
Small business 35%
Medium-sized enterprise 25%
Big enterprise 15%
In the event of total requests exceeding the financial allocation of €2.2 billion, the total credit due will be recalculated by the Revenue Agency, which will adjust the total spending limit to the total credits requested. In addition, there will be an increase in the maximum aid intensity from 5% to 10% for investments covered by Regulation (EU) No. 2024/795 “STEP Regulation.”
Eligible investments
Investments that are part of an initial investment project aimed at creating a new plant, expanding the production capacity of an existing plant, diversifying production, or fundamentally changing the production process and related processes are eligible for subsidies.
- the purchase, including through financial leasing agreements, of new machinery, plant, and various equipment intended for existing production facilities or those being set up in the territory;
- as well as the purchase of land and the acquisition, construction, or expansion of buildings used for investment purposes. The value of land and building works and similar items eligible for the subsidy may not exceed 50% of the total value of the subsidized investment.
The tax credit facilitates investments between a minimum threshold of €200,000 and a maximum threshold of €100 million.
Terms and Conditions
The granting of concessions is subject to compliance with the following conditions, under penalty of forfeiture:
a) Beneficiary companies must maintain their activities in the SEZ for at least five years after completion of the investment, under penalty of revocation of the benefits granted and enjoyed;
b) beneficiary companies must not be in liquidation or dissolution or be subject to insolvency proceedings.
Cumulability
The tax credit can be combined with de minimis aid and other state aid covering the same eligible costs, provided that such combination does not exceed the highest aid intensity or amount permitted by the relevant European regulations.
In particular, the ZES Unica 2025 tax credit can be combined with the Transizione 5.0 tax credit (tangible and intangible).
Administrative simplifications
In order to facilitate the rapid implementation of the measures, the following has been established:
SINGLE DIGITAL WINDOW - S.U.D. ZES, responsible for:
- Administrative procedures relating to economic activities and the production of goods and services, and administrative procedures for the construction, expansion, closure, reactivation, location, and relocation of production facilities;
- Administrative procedures relating to building works, including private land development projects and works on existing buildings, as well as those necessary for the construction, modification, and operation of production facilities;
- Administrative procedures for the construction, expansion, and renovation of facilities dedicated to sporting or cultural events.
SINGLE AUTHORIZATION for companies that launch a program of entrepreneurial economic activities or incremental investments in the SEZ, replacing all necessary permits and authorizations.
A SINGLE WEB PORTAL whose objectives include providing comprehensive information on the benefits available to businesses in the special economic zone and ensuring accessibility to the SEZ Digital One-Stop Shop (S.U.D. ZES).
Login procedure
Interested parties must notify the Revenue Agency, between March 31, 2025, and May 30, 2025, of the amount of eligible expenses incurred between January 1, 2025, and November 15, 2025. in addition, advance invoices incurred between September 20, 2023, and December 31, 2024, may also be eligible for the investment.
Under penalty of forfeiture of the benefit, economic operators who have submitted the notification referred to in the first sentence shall send a supplementary notification to the Revenue Agency between November 18, 2025, and December 2, 2025, certifying that the investments indicated in the notification submitted have been completed by November 15, 2025.
How to use the tax credit
To benefit from the tax credit, interested parties must send the Revenue Agency an electronic communication with details of the eligible investments and the amount requested.
The credit can only be used for offsetting via the F24 form, starting from the day after the publication of the Revenue Agency's provision and, in any case, after the investment has been made
The actual incurrence of expenses must be certified by a statutory auditor or an auditing firm, even for companies that are not subject to statutory audit.
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