Things
The incentive is aimed at granting concessions in favor of economic initiatives that have already benefited, in the context of previous tenders issued by the Ministry, of the concessions referred to in Article 46, paragraph 2, of Legislative Decree 50/2017 (link at the bottom ), destined for the Central Italian Urban Free Zone. The Urban Free Zones (ZFU) are territorial areas, of a pre-established size, where tax exemption and contribution reduction programs aimed at businesses are concentrated.
Who is it aimed at?
Businesses of any size as well as holders of self-employed income can benefit from the benefits if, on the date of submission of the application: – they have their main office or the local unit where the activity is carried out within the Central Italy Urban Free Zone ; – are duly established and registered in the Business 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).
