Sunday 30 June 2024
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Decree-Law No. 124 of 19 September 2023 introduced a new tax credit for investments made in the Special Economic Zone (SEZ) of southern Italy.
The implementing regulations were completed by the Interministerial Decree of 17 May 2024, published in the Official Gazette of 21 May, and by the Revenue Agency's order of 11 June, which approved the Communication Model and the relevant instructions.
The ZES Unica tax credit represents an important opportunity for companies that intend to invest in the Mezzogiorno and have shown great interest in the measure from the outset.
The update note intends to support companies in the application of the facilitation, delving into the various aspects relating to the Community profiles that regulate it, as well as its operation and its tax implications; the document also provides an opportunity to analyse the points that are still open and that would require timely and appropriate clarifications by the tax authorities.