The update incorporates recent legislative amendments that expand the incentive to cover investments made between 1 January and 15 November 2025, in eligible areas of the Marche and Umbria regions.
The Italian Revenue Agency has updated the supplementary communication form, along with the related instructions, for businesses seeking the investment tax credit available under the simplified logistics zone (ZLS) areas on 20 November 2025.
The update reflects recent legislative changes that extend the incentive to investments made between 1 January and 15 November 2025, in eligible areas of the Marche and Umbria regions.
Under Law No. 171/2025, the tax credit now applies to investments made in the Marche and Umbria regions that qualify for regional aid under EU rules. As a result, all businesses that need to submit the supplementary communication must use the newly revised model.
Taxpayers must file the supplementary communication electronically between 20 November 2025 and 2 December 2025, using the dedicated software.
The communication must report all eligible expenses incurred between 1 January and 15 November 2025.
The new ruling also amends the 27 March 2025 provision that initially approved the communication forms for the ZLS investment tax credit (Article 13 of Decree-Law 60/2024).
ZLSs are an initiative by the Italian government designed to drive economic growth and enhance logistics development in alignment with EU directives. These zones are focused on attracting investment, fostering industrial expansion, and improving transportation efficiency.
Earlier, Italy’s tax authorities approved the forms that qualifying enterprises must submit to claim the tax credit for investments in simplified logistics zones (ZLS) under Law Decree No. 202/2024.
