We inform you that the legislator, by Article 1, paragraphs 448 to 452, of the 2026 Budget Law (Law no. 199/2025) has introduced a further tax credit intended for businesses that, between 18 November and 2 December 2025, submitted the supplementary communication attesting to the effective completion, by 15 November 2025, of eligible investments in ZES Unica Mezzogiorno.
To access this additional benefit, interested businesses must send a new communication to the Revenue Agency within the period between 15 April and 15 May 2026, stating that not to have benefited from the “Transition 5.0” tax credit” with reference to the same investments.
The further new credit:
- is equal to 14.6189% of the amount of tax credit already claimed via the previous supplementary communication, bringing the total credit due to 75%;
- As a principal credit, it can only be used for offsetting using the F24 form, through the Revenue Agency's telematic services (Entratel or Fisconline)., in the period from 26 May to 31 December 2026.
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.