Published on model for the request of tax credit for the Single SEZ of the South. The submission of requests that may be received is underway until July 12, 2024.
With provision 262747 of 11 June, the Revenue Agency makes available the form and instructions for sending the communication of expenses incurred in 2024 to access the tax credit planned for the Single SEZ.
Furthermore, last May 21st, the Decree of May 17th was also published in the Official Journal which illustrates the methods for accessing the same credit as well as the ways in which it is possible to benefit from the benefit. Below we provide both the model for requesting the contribution that the compilation instructions.
SINGLE ZES contribution
PDF form to fill out
SINGLE ZES contribution
Instructions for compilation
ZES midday credit, how to request it?
To be able to benefit from the ZES credit for midday you must show up specific question to the Revenue Agency in the time window starting from today, June 12, to July 12, 2024. In the model you must indicate the expenses incurred starting from 1 January 2024 and those expected to be supported by November 15 this year.
The ZES tax credit for the South was established by the SUD Law Decree and provides, in fact, an economic contribution for companies that make investments in assets that are intended for structures that operate in the areas of Puglia, Basilicata, Calabria, Campania, Sicily, Molise and Sardiniabut also in the assisted areas ofAbruzzo.
Furthermore, for the submission of single authorization requests, the ZES Unica digital desk has been active since last March and concerns all investment projects carried out in the above-mentioned Regions.
What are the eligible investments?
Investments included in an initial project and carried out from 1 January to 15 November 2024 may be eligible. These investments must relate to the purchase of:
- new machinery;
- plants and equipment intended for existing production structures (or which are set up from scratch in SEZs);
- purchase of land;
- purchase or expansion of properties instrumental to investments that are useful for the activity of the production structure.
However, all goods intended for sale (including processed and assembled ones) are excluded from the relief.
The tax credit recognized is commensurate with the overall cost of the investments, in maximum limit for each projectOf 100,000 euros. In any case, investment projects that have a cost that does not exceed 200,000 euros are not eligible.
The percentage of the contribution varies according to the Region
The ZES tax credit varies based on the areas in which the production activities are located and specifically:
- is equal to 40% of the investment supported if carried out in Calabria, Puglia, Sicily and Campania;
- is equal to 30% of the investment supported if carried out in Basilicata, Sardinia and Molise;
- is equal to 50% for investments carried out in the territories identified for the purposes of supporting the fund for a just transition in the Puglia Regions:
- is equal to 40% for investments carried out in the territories identified for the purposes of supporting the fund for a just transition in the Regions of Sardinia;
- is equal to 15% for investments carried out in the assisted areas of Abruzzo.
