The tax credit for investments in ZLS areas eligible for regional State aid is supported by a total financial allocation of €100 million for each of the years 2026, 2027 and 2028.
Eligible investments include the establishment of new facilities, the expansion of existing facilities, or production diversification, with an investment amount ranging from €200,000 to €100 million.
Access to the tax credit requires the submission of two mandatory electronic communications, to be filed for each year in which the investment is carried out:
Utilisation (reservation) communication
To be submitted from 31 March to 30 May of each year (2026, 2027 and 2028). This communication is used to declare expenses already incurred and those expected to be incurred within the relevant calendar year.
Supplementary (confirmation) communication
To be submitted from 3 to 17 January of the following year. It serves to certify the actual completion of the investments and the payment of the declared expenses.
The tax incentive does not apply to entities operating in the following sectors:
steel industry (ATECO codes 24.1);
coal industry (ATECO codes 05.1) and lignite industry (ATECO codes 05.2);
transport sector, excluding warehousing and transport support services, and related infrastructure (ATECO codes 49, 50 – excluding codes 501000 and 503000 – and 51);
production, storage, transmission and distribution of energy, as well as energy infrastructure (ATECO codes 35.11, 35.12, 35.13, 35.14 and 35.16);
broadband;
credit, financial and insurance sectors (ATECO codes 64, 65 and 66).
For further details on how to apply for the tax credit, please refer to the dedicated page of the Italian Revenue Agency (Agenzia delle Entrate).