- The Italian Revenue Agency clarified the rules for the ZES Unica tax credit in Tax Ruling No. 169 of September 3, 2026.
- It confirmed that 2026 investments can still qualify under the EU “incentive principle” even if the lease was signed and the asset delivered before the preliminary communication was filed.
- The key condition is that the investment project must have started after the tax incentive framework came into force.
- Businesses meeting all other legal requirements may claim the tax credit for eligible 2026 investments in the ZES region.
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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