There is time until 30 May 2026 to request the Zes Unica tax credit intended for companies that have chosen to invest in the South and in the new areas included in the Special Economic Zone.
The measure, extended by the 2026 Budget Law, concerns investments made from 1 January 2026 to 31 December 2028 in capital goods intended for production structures located in the regions included in the Single Zes.
What is the Single Zes and which regions it includes
For 2026 alone, the available ceiling is equal to 2.3 billion euros. The benefit is aimed at companies that make productive investments of no less than 200 thousand euros and up to a maximum of 100 million per single project.
The single Special Economic Zone for the South came into force on 1 January 2024. It originally included Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, Sicily and Abruzzo. From 2025 Marche and Umbria will also be included.
The relief applies to companies that purchase capital goods intended for existing production structures or to be built in the areas included in the SEZ.
Interested operators must send the Revenue Agency an electronic communication indicating:
- expenses already incurred from 1 January 2026;
- the expenses they expect to incur by 31 December 2026.
The transmission must take place exclusively via the Revenue Agency’s electronic services, using the dedicated software available on the official website. The communication sent between 26 and 30 May but rejected by the system will be considered valid only if retransmitted by 4 June 2026.
Zes, interventions allowed and excluded
The eligible expenses include:
- purchase of new machinery;
- systems and equipment;
- goods acquired through financial leasing;
- land;
- expansion of instrumental properties intended for production activities.
However, the following are excluded from the Zes Unica:
- goods intended for sale;
- consumables;
- goods processed or assembled for sale;
- transactions carried out between connected or controlled parties.
The portion relating to land and buildings cannot exceed 50% of the total value of the subsidized investment.
And companies operating in the following sectors cannot access the relief:
- steel industry;
- coal and lignite;
- transport and related infrastructure, with some exceptions;
- energy and energy infrastructure;
- broadband;
- credit, finance and insurance.
Also excluded:
- companies in liquidation or dissolution;
- companies considered to be in difficulty;
- operators of primary agricultural production;
- fishing and aquaculture.
How to use the tax credit
The credit can only be used for compensation via the F24 form. The tax code 7034 must be indicated in the payment delegation.
The use will be possible:
- from the working day following the publication of the credit recognition provision;
- after issuing the receipt from the Revenue Agency;
- after the documentary verification of the Fiscal Services Operations Center of Cagliari in the foreseen cases.
Companies will also have to obtain certification of the expenses incurred by a statutory auditor or an authorized company.
Integrative communication
Companies that have sent the communication by May will also have to send a supplementary communication from 3 January to 17 January 2027. The actual realization of the investments indicated in the original communication must be certified. The declared amount cannot exceed that initially communicated. Failure to send will result in the forfeiture of the benefit.
Information
More information is available on the Revenue Agency website. The route:
Home > Businesses > Tax credit incentives > Tax credit for investments in the single SEZ (SEZ 2026).
