Italy published Decree-Law No. 60 of 7 May 2024 in the Official Gazette on 7 May, 2024, addressing urgent provisions for the European Union’s cohesion policy.

This decree introduces tax credits for investments in simplified logistics zones (ZLS); the tax credit is up to 40% of the investments in eligible assets within these zones from 8 May to 15 November, 2024.

Eligible assets include new machinery, installations, and equipment used in production facilities located in ZLS, and land and qualifying commercial real estate properties.