Edited by Vitalba Passarelli, Giovanni Marra and Francesca Fraioli
Law 27 December 2017, n. 205, article 1, par 61 et seq., provides for the possibility of establishing Simplified Logistics Zones (SLZ) in the port areas of the more developed regions, as identified by European legislation, in order to encourage the creation of conditions favorable to the development of new investments.
In implementation of the provisions of the aforementioned legislation, the decree of the President of the Council of Ministers dated 4 March 2024, n. 40 came into force on 17 April 2024, containing the “Regulation for the establishment of Simplified Logistics Zones (SLZ) pursuant to article 1, paragraph 65, of law 27 December 2017, n.205”. The decree is aimed at creating favorable conditions in economic, financial and administrative terms to allow, in the areas concerned, the development of already operating businesses, as well as the establishment of new businesses. The decree defines, in particular:
- the procedures for establishing the SLZ, including interregional SLZ;
- their duration;
- the criteria for the identification and delimitation of the SLZ area;
- the organization and functioning measures of the SLZ;
- the simplification measures applicable to the SLZ.
The complete list of parcels falling within the SLZ can be consulted on the portal of the Agency for Territorial Cohesion. The Simplified Logistics Zones established up to now in Italy are the Port and Rearport of Genoa and the Port of Venice-Rodigino. These areas, however, are not yet fully operational, while the proposals presented in the last two years by the Regions of Friuli-Venezia Giulia, Emilia-Romagna, Lazio and Tuscany are awaiting the issuance of the Prime Ministerial Decree establishing the SLZ. Furthermore, the SLZ of the Eastern Ligurian Sea is also being studied.
Administrative simplification measures for SLZ
The measures to simplify administrative procedures are aimed at making it easier to start and carry out economic and industrial activities within the SLZ. In particular, art. 12 of the Regulation, recalling the provisions of the regulatory provisions, lists the simplification measures envisaged for these areas.
Among the simplification measures, the most important one is the single authorization, to which projects relating to economic activities or the establishment of industrial, productive and logistical activities within the SLZ are subject, being not necessary the certified reporting of commencement of activity or communication. This means that all the authorization, consent and clearance documents, however named, provided for by current legislation in relation to the work to be carried out, the project to be approved or the activity to be undertaken in the SLZ area, come together in the single authorization procedure. Companies can submit an application for authorization to the Region’s one-stop shop for employment, or, pending its establishment, to the territorially competent One-Stop Shop for productive activities. The competent Authority, identified by the Region, examines the application and, following a specific conference of services, issues the single authorization.
Furthermore, significant operational innovations are linked to the reduction of authorization times for new and existing companies, which start a program of entrepreneurial economic activities or investments of an incremental nature throughout the SLZ area, which can benefit from the following measures:
- reduction by one third of the procedural deadlines envisaged, among other things, for the purposes of the environmental impact assessment (EIA), the strategic environmental assessment (SEA), the integrated environmental authorization (AIA), the single environmental authorization (AUA), the landscape authorization of state-owned port concessions, as well as the terms relating to construction;
- reduction by half of the terms envisaged for the adoption of any authorizations, licenses, permits, concessions or clearances, however named, for which the acquisition of opinions, agreements, concerts and other acts of consent within the competence of multiple administrations (simplified service conference).
The terms referred to in the above letters a) and b), provided for the issuing of authorizations, approvals, agreements, concerts, opinions, concessions, assessments of conformity with the provisions of the regulations and urban and building plans, authorizations and acts of consent, however named, local and regional bodies, central administrations, as well as all other competent bodies and agencies are to be considered peremptory; if these deadlines have expired unnecessarily, the documents are deemed to have been rendered in a favorable sense.
Benefits in the customs field
Furthermore, closed customs free zones may be established in the SLZ pursuant to Regulation (EU) no. 952/2013 of the European Parliament and of the Council, of 9 October 2013, establishing the Union Customs Code, and the related delegation and implementing acts. The perimeter of the customs free zones is proposed by each Steering Committee and is approved by determination of the director of the Customs and Monopolies Agency, to be adopted within sixty days of the proposal.
In the customs free zones it is possible to deposit third-party goods suspended from the payment of customs duties, carry out usual manipulations and carry out work under the temporary importation regime on goods which can then be imported, re-exported or placed under another customs regime.
Tax credit for investments in SLZ
Article 1, par 64 of the 2018 stability law (as amended by art. 1, paragraph 313, of law 160/2019) recognizes the possibility for companies operating in the SLZ to benefit from the incentives and simplifications provided for by the art. 5 parr. 1 and 2, limited to the areas eligible for regional aids pursuant to art. 107 par. 3 lett. c) of the TFEU, 2-bis, 3, 4 and 6 of Legislative Decree 91/2017 conv. Law 123/2017.
Specifically, for the purposes of the tax credit for investments in Simplified Logistics Zones, those investments made up to 31/12/2023, forming part of an initial investment project as defined in art. 2, points 49, 50 and 51, of Regulation (EU) no. 651/2014 of the Commission, of 17 June 2014, relating to the purchase, also through financial leasing contracts, of machinery, plants and various equipment intended for production structures that already exist or are set up in the territory, as well as the purchase of land and the acquisition, construction or expansion of properties instrumental to investments.
Considering that Law 205/2017 refers to the rules governing the tax credit for investments in SEZ (Special Economic Zone), the communication must also be submitted to the Revenue Agency for access to the SLZ tax credit, without prejudice to the fact that it concerns of two different and distinct facilitation measures. With the provision of the Director of the Revenue Agency dated 6 June 2022, the methods for submitting the communication for the use of the credit in question were defined, providing for the use of the form approved with the provision of the Director of the Agency dated 14 April 2017 and subsequent amendments, to be submitted by 31 December of the year following the year in which the purchases of subsidized goods are made.
The tax credit can be used as compensation from the year the investment was made, five days after authorization for use, subject to the subsidized cost being incurred. With separate resolution of the Revenue Agency n. 25/E of 24 May 2023, to allow the use of the tax credit as compensation, the tax code “6859” was established to be used via the F24 form, to be presented exclusively through the telematic services made available by the Tax Agency. come in.
Placed above, with the Legislative Decree of 7 May 2024, n. 60 (so-called Cohesion Decree) the extension of the tax credit in favor of companies that invest in the new Single SEZ was also arranged for companies that invest in SLZ for 2024, limited to the areas eligible for regional aid pursuant to art.107, par. 3, letter. c), of the Treaty on the Functioning of the European Union.
In particular, the art. 13 of the aforementioned Cohesion Decree provides for the granting of a contribution, in the form of a tax credit, to the maximum extent permitted by the Regional Aid Charter 2022-2027, in relation to investments in certain capital goods, made starting from 8 May 2024 (date of entry into force of the Decree) and until 15 November 2024. The law adds that “the provisions of art. 16, parr. 2 to 5” of the Legislative Decree of 19 September apply, insofar as they are compatible. 2023, no. 124 (DL South).
By virtue of the reference to the provisions of the art. 16, par. 2, of the Legislative Decree, investments which are part of an initial investment project as defined in the art. are eligible. 2, points 49, 50 and 51, of Regulation (EU) no. 651/2014 of the Commission, of 17 June 2014, relating to the purchase, also through financial leasing contracts, of new machinery, plants and various equipment intended for production structures that already exist or are being established in the territory, as well as the purchase of land and the acquisition, construction or expansion of properties instrumental to investments; the value of land and buildings cannot exceed 50% of the total value of the subsidized investment.
Each investment project must have a minimum amount of 200 thousand euros and a maximum of 100 million euros. The tax credit for SLZ is granted “within the overall spending limit of 80 million euros for the year 2024” and does not apply in the Regions where a second SLZ is authorized.
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