What is the
Unica SEZ Tax Credit

The unica SEZ Tax Credit is a tax relief measure established by Article 16 of Decree-Law 124/2023, which grants a credit on investments in new capital goods intended for production facilities in assisted areas of Southern Italy and Abruzzo, made as part of an initial investment completed by November 15, 2025.

  • Targeted incentive for new productive investments in southern Italy
  • Different rates depending on geographical area and company size
  • Credit can be used for offsetting via the F24 form

Eligibility

Who can benefit

from the Single SEZ Tax Credit

Companies in Marche and Umbria

We monitor investments in capital goods made in eligible areas of Marche and Umbria that benefit from the new credit linked to the extension of the single SEZ.

Startups and innovative companies

We support innovative startups and SMEs that are launching new local units or upgrading existing facilities within the territory of the Single SEZ.

Services, logistics, tourism, and commerce

We assist service, logistics, trade, and tourism companies that expand or modernize production facilities located in subsidized areas, in compliance with the permitted sectors and prohibitions.

Agricultural, fishing, and aquaculture companies

We support agricultural, livestock, fishing, and aquaculture companies that make productive investments subsidized by specific decrees on single SEZ credit and the related agricultural regime.

Manufacturing companies in Southern Italy

We support micro, small, medium, and large companies that invest in machinery, plants, equipment, and production facilities located in the SEZ regions of Southern Italy and in the assisted areas of Abruzzo.

Advantages

Advantages

Why choose Investria
for your single SEZ tax credit

Always up-to-date regulations

We follow decrees, budget laws, measures issued by the Revenue Agency, and guidelines from the SEZ Structure, ensuring compliance with formal requirements, deadlines, and obligations.

Dedicated technical analysis

We evaluate projects and assets, distinguishing between eligible investments, excluded sectors, ceilings, minimum thresholds, and applicable subsidy intensities by area and company size.

Credit management

We support you in communications, certifications, use in F24 and coordination with other incentives, avoiding exceeding European aid ceilings.

We help you make the most of the unica SEZ opportunity, without calculation, accumulation or timing errors.

Our method

We follow a technical and
regulatory process that ensures fast turnaround times and
complete documentation.

We collect data on the company, project, location, and history of eligible expenses, and verify the correct classification between the unica SEZ for Southern Italy and credits linked to Marche and Umbria.

We check that the company is eligible, exclude prohibited sectors, and verify consistency with the European concept of eligible initial investment.

We analyze assets, contracts, and invoices, verifying the minimum threshold of €200,000, the ceiling of €100 million per project, and the 50% limit for land and buildings.

We apply subsidy rates by region and company size, consider surcharges for SMEs, and build simulations of the economic and fiscal impact of the credit.

We prepare initial and supplementary communications, coordinate statutory auditor certifications and technical dossiers, ensuring consistency between accounting data, electronic invoices, and tax returns.

We help you use your credit in F24, monitor residual amounts and compliance with the five-year restriction on assets and activities, and prepare dossiers in the event of audits.