Agreement between the Revenue Agency and the Government Commissioner for the Abruzzo SEZ

Targeted information, clarifications on authorizations and obligations, advice and assistance on general tax issues for taxpayers operating in the Abruzzo Region and who intend to make use of the tax credit for investments in Special Economic Zones (Sez). 

These are the contents of the agreement signed on 21/02/22, in the presence of the Director of the Revenue Agency, Ernesto Maria Ruffini, and signed by the Regional Director of Abruzzo, Roberto Egidi, and by the Extraordinary Commissioner of the Government for Special Economic Zone of Abruzzo, Prof. Mauro Miccio. The Revenue Agency, Regional Directorate of Abruzzo, will guarantee assistance on any application or operational doubts reported directly by the Commissioner. The issues to be clarified may concern the compilation of the credit communication model and general aspects relating to the legislation. On the other hand, issues or doubts of particular significance and complexity of interpretation or in any case connected to the specificity of individual concrete cases remain excluded. For such cases, in fact, it remains necessary to activate the ordinary legal-tax advice tools provided for by the law, including requests for rulings or requests for legal advice. 

The Special Economic Zone is a well-defined geographical area within which both existing and future companies can benefit from special conditions for investment and development. The purpose of the favorable legislation is to create economic, financial and administrative conditions useful to allow the development of companies already operating and the establishment of new businesses. The signed protocol has a duration of three years and can be renewed.