Tax credit for investments in Simplified Logistics Zones (ZLS)

October 24, 2024

FORM FACILITATION

Tax relief

REGIONS

Piedmont, Lombardy, Valle d'Aosta/Vallée d'Aoste, Liguria, Veneto, Tuscany, Friuli-Venezia Giulia, Emilia-Romagna, Lazio

SECTOR

Agri-food, Agriculture, forestry and fishing, Hotel, Other services, Crafts, Motor vehicles and other means of transport, Chemicals and Pharmaceuticals, Commerce, Culture, Construction, Electronics, Energy supply, Water and waste management, ICT, Mechanics, Metallurgy, Furniture, Wood and Paper, Fashion and Textiles, Catering, Health, Transport Services, Tourism

ALLOWED EXPENSE

200000 €

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

May 8, 2024
November 15, 2024

NOTES

No additional notes

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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. 

Objective – Purpose

Investment support

Form – Facilitation

Tax relief

Minimum Allowable Expenditure

200000 €

Maximum Allowable Expenditure

80000000 €

Allowed Costs

Buildings and land, Raw materials, consumables and goods, Plant/Machinery/Equipment, General expenses/other charges, Services, patents and licenses

Minimum concession that can be granted

200000 €

Maximum grantable benefit

80000000 €
Subject type
Business

Dimension

Microenterprise, Medium Enterprise, Large Enterprise, Small Enterprise

Activity sector

Agri-food, Agriculture, forestry and fishing, Hotel, Other services, Crafts, Motor vehicles and other means of transport, Chemicals and Pharmaceuticals, Commerce, Culture, Construction, Electronics, Energy supply, Water and waste management, ICT, Mechanics, Metallurgy, Furniture, Wood and Paper, Fashion and Textiles, Catering, Health, Transport Services, Tourism

ATECO

All economic sectors eligible to receive aid

Regions

Piedmont, Lombardy, Valle d'Aosta/Vallée d'Aoste, Liguria, Veneto, Tuscany, Friuli-Venezia Giulia, Emilia-Romagna, Lazio

Municipalities

Agliana; Acquapendente; Accumulate; Aglie; Agordo; Aiello del Friuli; Albian of Ivrea; Albavilla; Albuzzano; Altar; Attachments; Altopascio; Andalo Valtellino; Amateur; Anagni; Apricale; Antrodochus; Aprilia; Arcola; Ardenno; Arezzo; Arnad; Arnasco; Silver; Aurigo; Badalucco; Bagnaria Arsa; Bairo; Bajardo; Bagnolo San Vito; Beinasco; Bardineto; Barga; Bucket; Berbenno of Valtellina; Bergantino; Bianzè; Biella; Bolsena; Bondeno; Borgo a Mozzano; Bourbon; Borgomaro; Borgo San Siro; Borgo Velino; Bormida; Borgo Virgilio; Bosaro; Brissogne; Brembio; Brugnera; Busalla; Buglio in Monte; Buttrium; Cairo Montenotte; Cabiate; Cadorago; Calizzano; Calalzo di Cadore; Liming plant; Caluso; Campiglia Cervo; Calto; Campomorone; Champion of Italy; Campiglia Marittima; Candelo; Agordo Canal; Canaro; Cantu; Caorso; Cantalice; Capergnanica; Sheds; Capolona; Caravonica; Carasco; Canton Chapel; Carisio; Load; Carbonara al Ticino; Casanova Lerrone; Casalpusterlengo; Carrara; Casapinta; Casarza Ligure; Casciana Terme Lari; Box; Casnate with Bernate; Casperia; Casteggio; Castelforte; Cassino; Castelletto Cervo; Castelleone; Castelmassa; Castelnovo Bariano; Castel Sant'Elia; Castel Sant'Angelo; Castelvecchio di Rocca Barbena; Castiglione Chiavarese; Castelvetro Piacentino; Cavaglià; Castione Andevenno; Castiglion Fiorentino; Cencenighe Agordino; Ceneselli; Ceccano; Cengio; Ceranesi; Hundred; Cerrione; Cermenate; Certosa di Pavia; Cesium; Cervesina; Cervignano del Friuli; Chambave; Champdepraz; Charvensod; Chatillon; Chiavari; Chiopris-Viscone; Chiusanico; Chiusavecchia; Cibiana di Cadore; Cigliano; Cicagna; Cyrimido; Cittaducale; Cittareale; Cistern of Latina; Civitella in Val di Chiana; Civita Castellana; Civitavecchia; Collegno; Codogno; Codigoro; Colleretto Giacosa; Colle Santa Lucia; Collesalvetti; Colverde; Comacchio; Collevecchio; Coreglia Ligure; Coreglia Antelminelli; Corchiano; Corteolona and Genzone; Corno di Rosazzo; Cormons; Cossato; Cosio Valtellino; Cream; Crescentino; Cremosano; Crespina Lorenzana; Heartbreak; Cucciago; Crotta d'Adda; Dego; Carpignano care; Curtatone; Dolceacqua; Dolcedo; Delebius; Donnas; Dorno; Domegge di Cadore; Druento; Dorzano; Grass; Falcade; Farra d'Isonzo; Fabrica of Rome; Fénis; Fauglia; Ferentino; Filigera; Ficarolo; Ferrara; Foglizzo; Fogliano Redipuglia; Tax; Follo; Follonica; Funds; Fontanafredda; Formia; Frosinone; Gaglianico; Gaiba; Gaeta; Gallicano; Gavorrano; Welsh; Gifflenga; Gignod; Genoa; Grandate; Giussago; Gorizia; Gressan; Grosio; Greccio; Grugliasco; Grosotto; Grosseto; Hone; Gloves; Guidonia Montecelio; Issogne; Isolabona; Canton Island; Ivrea; Jolanda of Savoy; Itri; The Lodge; Lamporo; La Spezia; The Agordina Valley; Laterina Pergine Valdarno; Latin; Lessona; Leivi; Lioness; Livorno Ferraris; Livinallongo del Col di Lana; Livorno; Lomazzo; Praises; Lodi Vecchio; Loranzè; Lorenzo di Cadore; Longarone; Lucinasco; Madignano; Lozzo di Cadore; Magliolo; Magliano in Tuscany; Magliano Sabina; Malar; Manzano; Manciano; Mariano Comense; Marcignago; Mariano del Friuli; Masi Torello; Mass; Marliana; Massazza; Merlin; Melara; Mezzana Mortigliengo; Mignanego; Micigliano; Moncalieri; Thousandth; Minturn; Mongrando; Mountain in Valtellina; Monfalcone; Montalto Carpasio; Montano Lucino; Montale; Montebello della Battaglia; Montasola; Montebuono; Monticelli d'Ongina; Montefiascone; Monte Romano; Morbegno; Move; Montignoso; Mottalciata; Mulazzano; Motteggiana; Ne; Neirone; Nepi; Nickel; Nus; Occhiobello; Orbassano; Olgiate Comasco; Orsenigo; Ortovero; Ospedaletto Lodigiano; Orte; Ossago Lodigiano; Cadore Hospital; Hosted; Ozegna; Parona; Pasiano of Pordenone; Peacock Canavese; Pavia of Udine; Patrica; Pedesina; Pegognaga; Perarolo di Cadore; Flatness; Piacenza; Pescia; Pieve di Teco; Pieve di Cadore; Piedimonte San Germano; Pieve Fissiraga; Pistoia; Piombino; Tooth rests; Pizzighettone; Poggio Renatico; Pollein; Polesella; Pomezia; They ponder; Pontedassio; Pontedera; Pontey; Pontinvrea; Bridge in Valtellina; Pont-Saint-Martin; Swineherds; Ponza; Pornassium; Porcia; Mail; Pray; Postalesio; Prata di Pordenone; Quaregna Cerreto; Quart; Prela; Rezzo; Quiliano; Rieti; Rivalta of Turin; Rivarolo Canavese; Rivoli; Robassomer; Roccavignale; Rocca Pietore; Roisan; Rogolo; Rome; Romano Canavese; Roncoferraro; Ronchi dei Legionari; Ronco Scrivia; Rovellasca; Rosignano Marittimo; Saint-Christophe; Rovigo; Sagrado; Saint Marcel; Saint Vincent; Salara; Say hello; Salussola; San Bassano; Sandigliano; San Colombano Certenoli; San Benedetto Po; San Genesio and Uniti; San Giorgio Bigarello; San Floriano del Collio; San Giorgio Canavese; San Giorgio di Nogaro; San Giovanni al Natisone; San Giusto Canavese; San Martino in Strada; San Lorenzo Nuovo; Sant'Alessio with Vialone; Sant'Ambrogio sul Garigliano; Sant'Andrea del Garigliano; Santhià; Saints Cosmas and Damian; Sant'Apollinare; Sant'Olcese; Santo Stefano di Magra; San Tomaso Agordino; Sassello; San Vito al Torre; San Vittore del Lazio; Scarmagno; I sit; Scarlino; Serra Riccò; Probe it; Selva di Cadore; Sondrio; Soresina; Spinadesco; Spriana; Stienta; Staranzano; Strambino; Strona; Stimigliano; Talamona; Suzzara; Taibon Agordino; Tavazzano with Villavesco; Tarquinia; Tarano; Teglio; Tirano; Rhinelands; Turin; Island Tower; Tivoli; Torriglia; Torviscosa; Towers in Sabina; Tribogna; Tresivio; Trecento; Tronzano Vercellese; Turate; Trivolzio; I go Ligurian; Valbrevenna; Vacone; Valdengo; Valdilana; Valdisotto; Vallada Agordina; Cadore Valley; Val di Zoldo; Venaria Reale; Veniano; Venice; Verrayes; Ventimiglia; Ventotene; Verrone; Verrès; Check with Minoprio; Vessalic; Vezzano Ligure; Vervius; Vialfrè; Vezzi Portio; Viadana; Vigliano Biellese; Vigevano; Vigarano Mainarda; Villanova Biellese; Villanova d'Albenga; Villa of Tirano; Villanova d'Ardenghi; Viterbo; Villa Santa Lucia; Voghera; Zeccone; Zelo Buon Persico; Zuccarello; Zerbolò; Zinasco

Managing entity

Presidency of the Council of Ministers

Primary regulatory basis

decree-law 7 May 2024, n. 60 - article 13

Implementation measure

decree-law 7 May 2024, n. 60 - article 13

Incentive allocation

80000000 €

Reference site

https://politichecoesione.governo.it/it/politica-di-coesione/strategie-tematiche-e-territoriali/strategie-territoriali/zone-logistiche-semplificate-zls/

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