The Special Economic Zones (SEZs) are established in order to favor the creation of positive conditions in economic, financial and administrative terms, which allow the development, in some areas of the country, of companies already operating, as well as the establishment of new companies in said areas. 

Pursuant to art. 4 paragraph 2. D.L. 91 and ss. Of 20 June 2017 mm. ii. 

“SEZ means a geographically delimited and clearly identified area, located within the borders of the State, also consisting of areas that are not territorially adjacent as long as they have a functional economic link, and which includes at least a port area with the characteristics established by the regulation (EU ) n. 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). For the exercise of economic and entrepreneurial activities, companies that are already operational and those that will settle in the SEZ can benefit from special conditions, in relation to the incremental nature of investments and business development activities “. 

In Italy, the management, such as the establishment of the SEZs are governed by Article 4 of Decree-Law no. 91/2017 and subsequent amendments, most recently amended by decree-law no. 77/2021 and subsequent amendments (Article 57) which reorganized the operational structure of the SEZ, also for the purpose of implementing the interventions provided for in the National Recovery and Resilience Plan (RRP).