“An ambitious project in which we firmly believed and which we supported vigorously, convinced of the enormous benefits it will be able to bring to the entrepreneurial system of our southern regions, is now fully operational – comments Forza Italia senator Dario Damiani, group leader in the commission Budget – The single SEZ for eight southern regions is an extraordinary opportunity for businesses, true drivers of the real economy, main entities capable of creating jobs and therefore economic growth and social well-being. I underline that this is the largest SEZ area of Europe, a circumstance that amplifies the development potential. I followed the birth of the interregional SEZ and now this new phase is concretely underway, in which companies will benefit from simplifications with single authorization and tax credit, as well as other benefits. The single SEZ goes precisely in the direction of the new centrality of the South in a Euro-Mediterranean key”.
All companies already operating or settling in the single SEZ can access the tax credit, in relation to the acquisition of capital goods. The tax credit is determined to the maximum extent for large companies permitted by the current Regional Aid Charter 2022-2027 and, in particular: for investments made in the regions of Calabria, Campania, Puglia and Sicily to the extent of 40% of costs incurred in relation to eligible investments; for investments made in the regions of Basilicata, Molise and Sardinia, to the extent of 30% of the costs incurred in relation to eligible investments.
The tax credit can be cumulated with de minimis aid and other State aid, provided that such cumulation does not lead to exceeding the highest aid intensity or amount permitted by the relevant European reference disciplines; furthermore, it can be cumulated, within the limits of the expenses actually incurred, with other facilitative measures which do not qualify as state aid.
To access the contribution, interested parties must communicate to the Revenue Agency, from 12 June to 12 July 2024, the amount of eligible expenses incurred from 1 January 2024 and those they expect to sustain until 15 November 2024.
