The Budget Law 2025 (Law No. 207/2024) extended to 2025 the facilities relating to the ZES Unica Mezzogiorno.
In particular, the new Article 16 of Decree-Law No. 124/2023 grants a contribution, in the form of a tax credit that can only be used for offsetting purposes, to companies that make investments in the period between 01.01.2025 and 15.11.2025 in capital goods intended for production facilities located in the Special Economic Zone for the South of Italy (the so-called ZES Unica Mezzogiorno), comprising the regions of Abruzzo, Campania, Apulia, Basilicata, Calabria, Sicily, Sardinia and Molise, up to a minimum limit, for each investment project, of €1.5 billion.d. ZES Unica Mezzogiorno), comprising assisted areas in the regions of Abruzzo, Campania, Apulia, Basilicata, Calabria, Sicily, Sardinia and Molise, up to a minimum limit, for each investment project, of Euro 200,000.00 and a maximum limit of Euro 100 million.
In particular, investments relating to the purchase, also by means of leasing contracts, of new machinery, plant and various equipment intended for already existing production structures or those being set up in the territory, as well as the purchase of land and the acquisition, construction or extension of buildings instrumental to the investments, are eligible for aid. The value of the land and buildings may not exceed 50 per cent of the total value of the subsidised investment.
In order to qualify for the aid, beneficiary companies must maintain their activity in the planting areas, located in the assisted areas, where the subsidised investment was carried out, for at least five years after completion of the investment.
The credit, within the maximum allocated expenditure limit, is established for each region by the Regional Aid Map 2022-2027, as shown in the table below:
|
Region |
Small Enterprises |
Medium-sized enterprises |
Large Enterprises |
|
Abruzzo (assisted areas) |
35% |
25% |
15% |
|
Molise |
50% |
40% |
30% |
|
Sardinia |
50% |
40% |
30% |
|
Campania |
60% |
50% |
40% |
|
Apulia |
60% |
50% |
40% |
|
Basilicata |
50% |
40% |
30% |
|
Calabria |
60% |
50% |
40% |
|
Sicily |
60% |
50% |
40% |
In order to benefit from the credit, it will be necessary to make a communication to the Agenzia delle Entrate between 31 March 2025 and 30 May 2025 indicating the amount of eligible expenses incurred or those expected to be incurred up to 15 November 2025.
It will then be necessary, on pain of forfeiture of the benefit, to submit a further supplementary communication between 18 November 2025 and 2 December 2025 certifying that these investments have been made by 15 November 2025.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.