Single ZES investment tax credit: approval of new supplementary communication models. Sending from November 18 to December 2, 2024.
Provision of 6 November 2024
Update of the supplementary communication model referred to in article 1 of the legislative decree of 9 August 2024, n. 113, as amended by article 8 of the legislative decree of 19 October 2024, n. 155, certifying the completion of the investments in the single SEZ by the deadline of 15 November 2024. Amendments to the provision of the director of the Revenue Agency of 9 September 2024 with which the supplementary communication model was approved.
To the supplementary communication model referred to in article 1 of the legislative decree of 9 August 2024, n. 113, as amended by article 8 of the legislative decree of 19 October 2024, n. 155, certifying the completion of the investments in the single ZES by the deadline of 15 November 2024, approved by provision of the director of the Revenue Agency of 9 September 2024, the changes contained in the model and in the related instructions are made, forming an integral part of this provision.
The communication model, in the updated version which is an integral part of this provision, is made available on the Revenue Agency’s website and replaces the previous one.
Any updates will be published in the appropriate section of the Revenue Agency’s website and relevant communication will be given.
The tax credit for investments in the single Special Economic Zone (SEZ) for 2024, governed by article 16 of Legislative Decree no. 124/2023, is a benefit intended for companies that they purchase capital goods for production facilities located in assisted areas of the South (Campania, Puglia, Basilicata, Calabria, Sicily, Sardinia, Molise and Abruzzo) and recognized at European level as disadvantaged areas. The relief, granted in line with the Regional Aid Charter 2022-2027, allows companies to obtain a tax credit up to a set maximum amount and in compliance with an overall spending limit of 1,800 million euros for the year 2024.
Initial investments that include thepurchase of machinery, plants, equipment, land and instrumental properties. The value of land and buildings cannot exceed 50% of the total subsidized investment. Entities operating in the steel, coal, transport and energy sectors are not eligible for the benefit, nor are companies in difficulty or in liquidation.
