TRIESTE – Companies investing in Simplified Logistics Zones (ZLS) can finally get started: on 30 January 2026, the Italian Revenue Agency approved the forms and the communication templates required to access the tax credit for investments in ZLS areas.
A long-awaited operational step that makes the measure introduced by the 2026 Budget Law fully effective. For Veneto, and in particular for the ZLS Venice Port – Rodigino, the provision—according to a note from the Region—represents a key piece in the strategy to strengthen the regional productive and logistics system. «The ZLS Venice Port – Rodigino is a fundamental tool to consolidate Veneto’s role as a production and logistics platform of national and European relevance», said Massimo Bitonci, Regional Councillor for Economic Development, noting that the tax credit can support investment, innovation and employment in strategic areas.
The regulatory framework is set out in Article 1, paragraph 444, of Law No. 199 of 30 December 2025, which grants the incentive for investments made between 1 January 2026 and 31 December 2028. The benefit concerns the acquisition of capital goods destined for production facilities, new or existing, located within ZLS areas. The main change introduced by the 2026 Budget Law is the incentive’s three-year duration. The tax credit is no longer limited to a single year, but is planned over a three-year horizon, with a cap of €100 million for each year of the 2026–2028 period.
«Confirming the measure on a three-year basis offers greater certainty and stability to companies intending to launch significant investments and strengthens the attractiveness of ZLS areas as a lever for economic and industrial development», Bitonci continued. The incentive is reserved for so-called “initial investments”: the creation of new plants, the expansion of existing facilities, or diversification of production. Eligible amounts range from a minimum of €200,000 up to a maximum of €100 million, provided the economic activity is maintained in the ZLS for at least five years from completion of the investment. Operationally, the two-step procedure already used in the past remains in place.
Companies must submit an initial online communication to reserve resources, from 31 March to 30 May of each year in the three-year period, followed by a supplementary confirmation communication, to be sent between 3 and 17 January of the following year, certifying that the investments have been carried out and paid for. According to the Region, the challenge now is to maximise the use of the instrument. «It is essential that institutions, companies and trade associations work together to promote this opportunity», Bitonci concluded, recalling that the tax credit—together with the administrative simplifications ensured by the ZLS—can become a driver to attract new investments, including foreign ones, and boost Veneto’s competitiveness. For technical and operational details, the Italian Revenue Agency has activated a dedicated information section on its website: https://www.agenziaentrate.gov.it/portale/zls-2026/
