Things
The facilitation measure "Tax credit for investments in simplified logistics zones (ZLS)" is a contribution in the form of a tax credit, recognized for investments made in simplified logistics zones (ZLS) referred to in article 13 of the decree -law 7 May 2024, n. 60, limited to the areas eligible for regional aid pursuant to Article 107, paragraph 3, letter c) of the Treaty on the Functioning of the European Union, as identified by the Regional Aid Charter 2022-2027.
Who is it aimed at?
The relief is aimed at all companies, regardless of the legal form and accounting regime adopted, already operating or establishing themselves in the FTZs in relation to investments in capital goods intended for production structures located in the assisted areas pursuant to article 107.3 letter. c) of the TFEU on FTZs.
What does it predict
Investments that are part of an initial investment project as defined in Article 2, points 49, 50 and 51 of Regulation (EU) No. are eligible. 651/2014, carried out from 8 May 2024 to 15 November 2024 relating to the purchase, also through financial leasing contracts, of new machinery, plants and various equipment intended for existing production structures or which are installed in the ZLS, as well as the purchase of land and the acquisition, construction or expansion of properties instrumental to investments and actually used for carrying out the activity in the production structure. Investments in instrumental real estate are eligible even if they concern assets already used by the assignor or by other subjects for the carrying out of an economic activity, without prejudice to the provisions of articles 2, points 49, 50 and 51, and 14 of the regulation ( EU) n. 651/2014. The value of the land and buildings eligible for the subsidy cannot exceed fifty percent of the total value of the subsidized investment.