Single SEZ 2025

In the Budget Law 2025, there have been a number of innovations regarding SEZ 2025 in particular, the most important is related to its cumulability with the "Transition 5.0" rule bringing the sum of the two incentives up to 78 percent in some regions.

Special Economic Zones (SEZs) are areas designated in Italy with the aim of promoting economic growth in southern regions, offering tax benefits and administrative simplifications to attract both local and foreign investment.

Structure and Governance

The Single Economic Zone, which has been operational since Jan. 1, 2024, has been extended until Nov. 15, 2025. It replaces the previous eight Special Economic Zones, unifying the territories of Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sicily and Sardinia. A "Cabina di Regia" is established under the Presidency of the Council to provide guidance, coordination, supervision and monitoring of the Single SEZ. This new governance structure aims to provide specific benefits and set limits for eligible investments.

Sector-Specific Benefits and Eligible Expenditures.

  • Beneficiary Sectors: All enterprises, including those in primary production of agricultural products, fisheries, aquaculture, and processing/marketing of related products.
  • Eligible Expenditures: Investment in new machinery, equipment and facilities for existing or new businesses, as well as construction or expansion diterreni and buildings.

Incentives and Development in the Single SEZ

As of January 1, 2024, a subsidy in the form of a tax credit is granted to enterprises that make capital investments in the Single SEZ, complying with the limits set by the 2022-2027 Regional Aid Map. Eligible investments include the acquisition of new machinery, equipment and tools for existing or new production facilities, as well as the acquisition, construction or expansion of investment properties. As of Jan. 1, 2024, therefore, Icopower will be crucial for companies making capital investments in the Single SEZ, taking advantage of the tax credit offered.

The tax credit is commensurate with the share of the total cost of the assets purchased or, in the case of real estate investments, made from Jan. 1, 2024 to Nov. 15, 2024 and from Jan. 1, 2025 to Nov. 15, 2025 (Budget Law 2025) up to a maximum limit of 100 million euros for each investment project.For investments made through leasing contracts, the cost incurred by the lessor to purchase the assets is assumed; this cost does not include maintenance costs.
‍Investment projects of less than 200,000 euros are noteligible for aid.

Cumulability

The tax credit can be cumulated with de minimis aid and other state aid for the same eligible costs, provided that such cumulation does not lead to exceeding the highest aid intensity or amount allowed under the relevant European frameworks. The ZES can be cumulated with the "transition 5.0" standard.

Exclusion from Tax Credit

The tax credit is not applicable to enterprises in specific sectors such as steel, coal, transportation (excluding storage and support activities), power generation, storage, transmission and distribution, broadband, credit, finance and insurance. It also does not apply to enterprises in liquidation, dissolution or distress.

Accessibility and Digital Support

A web portal for the Single SEZ is established to provide information on business benefits and ensure accessibility to the Single Digital Counter (S.U.D. ZES). Businesses interested in starting economic activities or establishing industrial, manufacturing and logistics activities within the Single SEZ should submit an application, accompanied by the required documentation, to the Single Digital Desk (S.U.D. ZES). More information can be found at: http://www.strutturazes.gov.it/

FAQs

What tax benefits are available to businesses in the SEZ?

Businesses starting a new business in Special Economic Zones (SEZs) can benefit from a 50 percent reduction in income tax. This significant tax break was introduced in the Budget Law 2021 to support investment in these areas.

Which Italian regions are included in the single SEZ?

As of Jan. 1, 2024, the Special Economic Zone for the South, known as a single SEZ, will be established, incorporating all municipalities in the following regions: Abruzzo, Basilicata, Calabria, Campania, Molise, Apulia, Sicily and Sardinia.
The contents within this article are merely indicative and may be out of date and contain inaccuracies.

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