It allows the supplementary communication to be presented also to companies that have made investments in the subsidized areas of the Marche and Umbria regions from 1 January to 15 November 2025
The supplementary communication model and related instructions have been updated to access the tax credit for investments made between 1 January and 15 November 2025 in the Simplified Logistics Zones (ZLS). Law no. 171/2025 has in fact extended the relief also to investments made from 1 January 2025 to 15 November 2025 in the areas of the Marche and Umbria regions eligible for regional aid. All companies submitting the supplementary communication must use the new version. The innovations in the Agency’s provision of 19 November 2025.
The provision concretely implements what was established by law no. 171 of 18 November 2025, which extended the relief to investments carried out in the areas of the Marche and Umbria regions eligible for aid on the basis of European legislation (article 107, paragraph 3, letter c) of the Treaty on the Functioning of the European Union). Interested parties are required to submit the supplementary communication certifying the amount of expenses incurred from 1 January 2025 to 15 November 2025 electronically to the Revenue Agency, from 20 November 2025 to 2 December 2025, using the appropriate software.
The provision in question, therefore, modifies the model to allow the presentation of the supplementary communication also to companies that have made investments in the subsidized areas of the Marche and Umbria regions from 1 January to 15 November 2025. Consequently, the provision of 27 March 2025 which approved the communication models for the use of the tax credit for investments made in ZLS (Article 13 of Legislative Decree 60/2024) is amended.
To facilitate reading, today’s measure also contains a coordinated text.