Does the ZLS tax credit apply here?

The Simplified Logistics Zone (Zona logistica semplificata, ZLS) of Friuli Venezia Giulia covers areas in some of the region’s municipalities. Inside the ZLS, simplified procedures apply; the tax credit on investment applies only where the ZLS and the regional aid map overlap, and only on the land parcels listed in the Plan.

Enter the municipality, and the tool answers with one of three sentences: outside the ZLS; inside the ZLS, without the tax credit; inside the ZLS, with the tax credit only on the land parcels listed in the Plan, with the rate for large companies, which is higher for medium-sized and small ones.

It does not say whether your parcel is in the Plan, nor whether your investment meets the requirements: have your accountant confirm it.

The answer is built from two lists, both cited among the sources below: the municipalities in the ZLS, and those where the regional aid map also applies. A municipality on the first list only is “inside the ZLS, without the tax credit”.

Trieste is outside the ZLS: neither the credit nor the simplified procedures apply there. The credit has a minimum and a maximum investment threshold, requires the activity to be kept going for a set period, and is subject to a national annual cap, with a notice to the Italian Revenue Agency: the figures are among the sources, each with the provision it comes from.