The Revenue Agency approved tax code 7041 for businesses seeking to claim supplementary relief on 2025 capital investments made in Southern Italy's Special Economic Zone.
Companies that invested in capital goods within Southern Italy’s Special Economic Zone last year can now utilise a supplementary tax credit through the newly established code 7041.
The Revenue Agency introduced this code through Resolution no. 18, issued on 15 May 2026, specifically for the additional tax benefit outlined in the 2026 budget law.
The benefit targets businesses that completed capital investments in the Single ZES during 2025 and filed their supplementary communication between 18 November and 2 December 2025. A critical condition prevents companies from claiming this credit if they have already received funding under the Transition 5.0 programme, which supports digital and energy transformation initiatives.
The additional credit amounts to 14.6189% of the value stated in the supplementary communication. Applications for this benefit closed on 15 May 2026.
Beginning 26 May 2026, eligible companies can offset the credit through F24 forms submitted exclusively via the Agency’s online platform. The offsetting period runs until 31 December 2026. Notably, this credit falls outside the standard annual ceiling of EUR 250,000 for tax credits reported in the Ru section of tax returns.
When filling out the F24 form, companies must enter code 7041 in the Treasury section under offsetted credit amounts. The reference year field should display 2025 in the YYYY format. The Revenue Agency will verify that offset amounts stay within approved limits, rejecting any forms that exceed available credit.
