The implementing decree for the tax credit in Simplified Logistics Zones (ZLS) has been published in the Official Gazette: €80 million has been allocated for 2024 to support investments through the tax credit scheme.
Companies investing in ZLS can benefit from a tax credit of up to 35%, which can be used to offset their tax liability. This represents a concrete opportunity for business growth through innovation and development projects in the country’s strategic areas.
Eligible companies include those from all sectors (with few exceptions) undertaking investment projects ranging from €200,000 to €100 million.
Applications to the Revenue Agency can be submitted from 12 December 2024 to 30 January 2025.