With Decree-Law No. 202 of December 27, 2024, converted with amendments by Law No. 15 of February 21, 2025, "Urgent Provisions Regarding Legislative Deadlines," the refinancing of the tax credit for a total amount of 80 million euros has been provided for investments in ZLS areas eligible for regional aid.
The following sectors are excluded: the steel, coal, and lignite industries; transport and related infrastructures (except for warehousing and transport support sectors); production, storage, transmission, and distribution of energy and energy infrastructures; broadband; and the credit, financial, and insurance sectors.
According to the Ministerial Decree of August 30, 2024, the investment must range from 200,000 euros to 100 million euros and must relate to:
New plants, machinery, and equipment;
Purchase of new land and buildings, construction of new buildings, expansion of existing buildings, up to 50% of the amount of the incentivized investment.
The tax credit constitutes a fiscal benefit granted to companies making investments in capital goods, with a maximum rate of 35% for small businesses, 25% for medium-sized businesses, and 15% for large businesses in the Province of Rovigo, while the same percentages are reduced by 5% for the Province of Venice.
For the 2025 fiscal year, investments made from January 1, 2025, to November 15, 2025, are eligible. Applications must be submitted to the Italian Revenue Agency from November 20, 2025, to December 2, 2025.
For further details on how to apply for the credit, please refer to the dedicated webpage of the Italian Revenue Agency.