Tax Credit SLZ 2026
With the Provision of January 30, 2026, the Italian Revenue Agency approved the forms to access the tax credit for investments in Simplified Logistics Zones (SLZ) made in 2026, 2027, and 2028.
The incentive applies to investments made between January 1, 2026, and December 31, 2028, and is aimed at businesses operating or establishing themselves in Simplified Logistics Zones. The tax credit is intended for "initial investment" projects (creation of new plants, expansions, or production diversification) with a value between €200,000 and €100 million.
The procedure for requesting the credit is based on two mandatory electronic communications to be submitted for each year in which the investment is realized:
Utilization Communication (Reservation):
To be submitted from March 31 to May 30 of each year (2026, 2027, 2028). Used to declare expenses incurred and those planned within the calendar year.
Supplementary Communication (Confirmation):
To be submitted from January 3 to January 17 of the following year to certify the actual completion of investments and payment.
The incentive does not apply to businesses operating in the following sectors:
Steel industry (ATECO codes 24.1)
Coal and lignite industry (ATECO codes 05.1 and 05.2)
Transport (excluding warehousing and transport support sectors, and related infrastructure) (ATECO codes 49, 50, excluding 501000 and 503000, and 51)
Production, storage, transmission, and distribution of energy and energy infrastructure (ATECO codes 35.11, 35.12, 35.13, 35.14, and 35.16)
Broadband
Credit, financial, and insurance sectors (ATECO codes 64, 65, and 66)
Additionally, the incentive does not apply to businesses in liquidation, dissolution, or in difficulty as defined by Article 2, point 18, of EU Regulation No. 651/2014.
To ensure territorial development stability, beneficiary businesses are required to maintain their activity in the ZLS for at least 5 years after completing the investment.
For further information, you can consult the informative page published by the Italian Revenue Agency: https://www.agenziaentrate.gov.it/portale/zls-2026/che-cos-e