Decree-Law no. 91 of 20 June 2017, converted by Law No. 123 of 3 August 2017, provided for the establishment of Special Economic Zones (SEZ), aimed at fostering the development of established or newly-established enterprises within them by creating, for this purpose, favourable conditions in economic, financial and administrative terms, through tax benefits and simplifications. A SEZ is defined as a geographically delimited and clearly identified area located within the borders of the State, also consisting of non-territorially adjacent areas provided that they have an economic functional link, and including at least one port area with the characteristics set out in Regulation (EU) No 1315 of 11 December 2013 of the European Parliament and of the Council, on Union guidelines for the development of the trans-European transport network (TEN-T).
Decree-Law No. 124 of 19 September 2023, converted by Law no. 162 of 13 November 2023, to which reference is made for detailed regulations, provided for the establishment, as of 1 January 2024, of the Special Economic Zone for the Mezzogiorno - Single SEZ, hereinafter referred to as “Single SEZ”, which encompasses the territories of the regions of Abruzzo, Basilicata, Calabria, Campania, Molise, Apulia, Sicily, Sardinia and replaces the current Special Economic Zones fragmented into 8 different administrative structures.
For the implementation of the strategic plan of the Single SEZ and the new tax credit, an implementation decree is currently awaited from the government.
With reference to private initiative projects in the port area, for which a SEZ application is made, a SEZ Office has been set up at the Port Network Authority of the Ionian Sea, coordinated by the Secretary General.
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 REGOLAMENTO ZES Rev. 8.1_signed.pdf | 667 kB | 16-08-2022 11:13 | 16-08-2022 11:13 |