Italy has extended and strengthened investment tax credits for companies operating in its Special Economic Zone (ZES Unica) and Simplified Logistics Zones (ZLS), covering 2026–2028. New online communication procedures and additional incentives aim to boost investments in disadvantaged regions while ensuring compliance with anti-mafia and fiscal regulations.
The Italian Revenue Agency announced on 2 February 2026 that it has approved new communication forms and guidelines for accessing tax incentives for investments in the country’s disadvantaged areas, following changes introduced in the 2026 Budget Law.
The measures extend and strengthen credits for investments in the Special Economic Zone (ZES Unica) and Simplified Logistics Zones (ZLS).
The Budget Law now allows companies to claim tax credits for investments made in 2026, 2027, and 2028. The Special Economic Zone credits have been expanded to include assisted areas in the Marche and Umbria regions, with total spending limits set at EUR 2.3 billion for 2026, EUR 1 billion for 2027, and EUR 750 million for 2028.
Companies that submitted the required supplementary communication between 18 November and 2 December 2025 are eligible for an additional credit of 14.62% of the requested amount, provided they did not already benefit from the Transizione 5.0 tax credit.
Businesses must submit an initial communication to declare planned and actual expenses within specific windows each year: 31 March to 30 May for 2026, 2027, and 2028 investments.
A supplementary communication, confirming the completion of investments, must be submitted the following January, with exact deadlines depending on the investment year. Both submissions are exclusively online, and errors or delays can result in rejection.
The supplementary communication must be submitted between 3 January and 17 January of the year after the investment:
- For 2026 investments: submit 3–17 Jan 2027
- For 2027 investments: submit 3–17 Jan 2028
- For 2028 investments: submit 3–17 Jan 2029
If the deadline is on a holiday or Saturday, it moves to the next working day.
The supplementary communication may be rejected if, among other reasons:
- The data do not match the initial communication.
- The electronic invoices listed do not match the information in the databases.
- Table C is left incomplete when anti-mafia checks are required.
Tax credits can only be used after the Revenue Agency confirms eligibility and issues the second receipt. They are applied via the F24 form, and credits above EUR 150,000 or cumulative credits exceeding this amount are subject to anti-mafia verification.
