ZES Unica
The Special Economic Zone for the SOUTH (ZES Unica) provides specific benefits applicable to small, medium, and large companies with production facilities located in the territories of the following regions:
Abruzzo
Basilicata
Calabria
Campania
Molise
Puglia
Sicilia
Sardegna
To receive the benefits, it is not necessary for the legal headquarters to be within the ZES territories, but the production facilities benefiting from the investment incentives must remain operational within the ZES for at least 5 years after the incentive period.
WITH THE 2025 BUDGET LAW, THE ZES TAX CREDIT CAN BE CUMULATED WITH OTHER INCENTIVES SUCH AS INDUSTRY 4.0 AND TRANSITION PLAN 5.0.
For 2025, the incentive applies to investments made between January 1, 2025, and November 15, 2025, with a total fund availability of 2.2 billion euros.
Eligible investments
Benefits are granted for investments in capital goods, including those acquired through financial leasing.
Investments can be made in new machinery, plants, and various equipment intended for existing or new production facilities.
It is also possible to purchase land and acquire, build, or expand buildings instrumental to the investments, destined for production facilities within the ZES territory.
Non-eligible investments
- Investments in the steel, coal, and lignite industries, transport and related infrastructure
- Investments in production, storage, transmission, and distribution of energy
- Investments in energy infrastructures
- Investments in broadband infrastructures
- Investments in infrastructures for the credit, financial, and insurance sectors
- Investments destined for companies in liquidation, dissolution, or in difficulty
Definition of company size
Large enterprise
more than 249 employees,
annual turnover over 50 million euros,
annual balance sheet over 43 million euros
Medium enterprise
50 to 249 employees,
annual turnover not exceeding 50 million euros,
annual balance sheet not exceeding 43 million euros
Small enterprise
0 to 49 employees,
annual turnover or balance sheet not exceeding 10 million euros
Some assets, called “trainanti,” allow including other expense items, called “trainati,” in incentive reporting.
How it works
The credit is usable exclusively as a tax offset, recoverable within 1 year, and is proportional to the share of the overall cost of the eligible goods made between January 1, 2025, and November 15, 2025. The maximum limit per investment project is 100 million euros, expressly excluding projects under 200,000 euros.
Deadlines
from March 31 to May 30, 2025, eligible expenses incurred or planned must be declared.
First communication
Dal 31 marzo al 30 maggio 2025 vanno dichiarate le spese ammissibili sostenute o previste.
Second communication (integrative)
from November 20 to December 2, 2025, the actual completion of the investments by November 15, 2025, must be confirmed, under penalty of losing the benefit.