| Application submission deadline for investments 2026: dal 31 March 2026 to 30 maggio 2026; for investments 2027: dal 31 March 2027 to 30 maggio 2027; for investments 2028: dal 31 March 2028 to 30 maggio 2028. The Revenue Agency, with a total budget of € 2,3 billion for the three-year period 2026/2028, provides a tax credit to companies that make investments in capital goods (machinery, plants, land and instrumental properties). Territory of intervention: The territory of intervention of the ZES Notice is limited to the seven regions of Southern Italy: Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily Direct recipients: All businesses (even outside the SEZ, if they invest there). Excluding some sectors (energy, finance, transport, ecc.) and businesses in difficulty. Proposing subjects: The bodies entitled to present the project proposal are the same ones that, in case of a positive outcome of the evaluation, become beneficiaries of the contribution. Additional requirements: • Activities to maintain for at least 5 years • Properties max 50% of the investment • Projects below are not permitted 200.000 Type of interventions: the main intervention envisaged by the notice consists of financing, through tax credit, of initial investment projects in capital goods (machinery, plants, equipment, land and instrumental properties) Eligible expenses: • Purchase of new machinery, plants and equipment (also through financial leasing); • Purchase of land; • Purchase, construction or expansion of instrumental properties Ancillary costs directly connected to eligible investments Ineligible expenses: Expenses not eligible for financing are those that do not meet the eligibility criteria, instrumental relevance, market conditions and temporality defined by the art. 16 from D.L. n. 124/2023, dal D.P.C.M. 17 maggio 2024 and the regulation (UE) n. 651/2014 (es. goods independently intended for sale, processed or assembled to obtain commercial products; consumables, ecc) Resources available: € 300.000.000 Contribution required: co-financing by the proposing entity is not mandatory, but it is rewarding for evaluation purposes. |
