04 ott 2024
From December 12, 2024, to January 30, 2025, businesses in Simplified Logistics Zones (ZLS) can apply for tax credits by reporting their eligible expenses to the Revenue Agency.
This initiative, outlined in a recent decree, aims to stimulate investments in these zones, with a total fund of 80 million euros available.
The decree, pending publication in the Official Gazette, specifies that the maximum tax credit will be determined based on the total requests received.
Eligible investments include new machinery, equipment, and real estate, with specific value limits.
Currently, only the Venetian and Genoese ZLS are established, but they need to expedite their operational processes to benefit from this incentive window.
Starting December 12, 2024, businesses located in Simplified Logistics Zones (ZLS) can submit their expenses to the Revenue Agency to claim tax credits.
This opportunity, available until January 30, 2025, is part of a decree from the Ministry for EU Affairs, the South, Cohesion Policies, and the PNRR, along with the Ministry of Economy.
The decree, recently signed, is awaiting review by the Court of Auditors before its publication in the Official Gazette.
Currently, the only established ZLS are the Venetian Port of Venice - Rodigino and the Genoese Port and Hinterland, both of which need to accelerate their implementation processes to take advantage of the incentives in time.
The decree unlocks a fund of 80 million euros, with the maximum tax credit amount to be determined by the Revenue Agency after the application deadline.
Eligible investments, made between May 8, 2024, and November 15, 2024, include new machinery, equipment, and real estate acquisitions, with specific value limits.
The ZLS can be established in regions identified as 'more developed' by EU cohesion rules, provided there is a port area.
This initiative, introduced in the 2018 budget law, aims to balance the creation of Special Economic Zones (ZES) in Southern Italy.
Initially, it offered bureaucratic simplifications, but a recent decree extended the tax credit to ZLS in eligible regions.
Despite delays, operational rules for ZLS have been defined, and with the upcoming publication of the decree, significant investments in strategic sectors are expected in the Venetian ZLS.