Things
The Urban Free Zones (ZFU) are territorial areas, of a pre-established size, where tax relief and contribution reduction programs aimed at businesses are concentrated.
Who is it aimed at?
Small and micro businesses can benefit from the relief (in the case of the ZFU Sisma Central Italy, businesses of any size as well as holders of income from self-employment) which on the date of submission of the application:• have the main office or the local unit where the activity takes place within the ZFU; • are duly established and registered in the Companies Register; • are in the full and free exercise of their rights, are not in voluntary liquidation or subject to insolvency proceedings.
What does it predict
They consist of tax and contribution benefits, enjoyed by reducing the payments to be made with F24, concerning: • exemption from income tax; • exemption from regional tax on productive activities; • exemption from own municipal tax; • exemption from the payment of social security and welfare contributions on employee wages (in ZFUs which provide for this type of benefit). With directorial decree of 24 June 2022, the list of subjects admitted to the benefits provided for in article 2 of the legislative decree of 27 January 2022, n. 4 and subsequent amendments and additions.
