Favourable tax areas

SPECIAL ECONOMIC ZONE FOR SOUTHERN ITALY - "ZES UNICA"

From 1 January 2024, the Special Economic Zone for Southern Italy replaces the previous 8 regional administrative entities. A Govening Body has guidance and coordination tasks, and a One Stop Shop ("Sportello Unico") supports the localisation and investment process.

Areas included

Abruzzo, Basilicata, Calabria, Campania, Molise, Apulia, Sardinia, Sicily.

Objectives

Promote economic development and exports of Southern Italy, encouraging the creation and growth of industrial, manufacturing and logistics activities;
Encouraging the creation of new qualified jobs;
Attract new national and foreign investments;
Develop new infrastructure in Southern Italy, a natural logistics and trade platform in the centre of Mediterranean Area.

Benefits

Simplification and speeding up of bureaucratic and administrative procedures, through the adoption of a single authorisation for the proposed projects;
Tax credits;
Tax benefits are granted to companies that locate and maintain their activities and the jobs created within the SEZ for at least 5 years.

SPECIAL ECONOMIC ZONE FOR SOUTHERN ITALY - "ZES UNICA"

Key points

Governing Body
One Stop Shop for investors ("Sportello Unico")
Fast and simple administrative procedure
Tax credit

INVESTMENT SUPPORT

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AVAILABLE BUSINESS LOCATIONS

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ADDITIONAL TAX BENEFITS

Reshoring
Taxation limited to 50% (for 5 years) of the income generated from activities relocated to Italy from countries outside the EU and the European Economic Area.

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Transition 5.0
Tax credit ranging from 5% to 45% for all companies that achieve energy consumption reductions by investing up to €50 MLN in new tangible and intangible capital goods 4.0, self-consumption from renewable sources and personnel training.
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Capital Goods 4.0
Tax credit ranging from 5% to 20% for all companies that invest in new tangible and intangible capital assets foreseen by the national strategy for Industry 4.0.

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R&D, Innovation & Design
10% tax credit (25% to 45% in Southern Italy) for investments in R&D (up to a max. of € 5 mln). 5% tax credit for Innovation and Design (eligible investments up to € 2 mln or € 4 mln).

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Extra-deduction for new hires
Enhanced tax deduction at 120% for the labor costs related to new hires on permanent contracts.

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Employment benefits
50% reduction in social security contributions paid by employers for hiring women and people under 30. In Southern Italy, a 30% reduction extends to existing employment relationships and all new hires.
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Patent Box
Overall tax deduction equal to 210% of R&D expenses associated with qualified intangible assets: software protected by copyright, industrial patents, designs, and models.

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R&D Microelectronics
Tax credit for investments in Research and Development projects in the semiconductor sector.

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