Effective January 1, 2024, the Southern Italy Single Special Economic Zone was established, encompassing the regions of Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sicily, and Sardinia.

The Single Special Economic Zone is a geographically defined area within the Italian national territory in which the economic and entrepreneurial activities of both existing and newly established companies may benefit from special economic, financial, and administrative conditions relating to investment and business development. These include the recognition of an investment tax credit (Article 16 of Legislative Decree No. 124/2023) for companies acquiring capital goods, such as machinery, plant, and equipment, or land and real estate intended for investment purposes, as well as administrative simplification measures, which, where applicable, encompass a reduction in processing timeframes (Article 15 of Legislative Decree No. 124/2023).

The Strategic Plan for the ZES Unica has a three-year duration and defines, in alignment with the PNRR (National Recovery and Resilience Plan), the development policy for the ZES Unica. It identifies, including on a differentiated basis across the participating regions, the sectors to be promoted and those to be further strengthened, the priority investments and interventions for the development of the ZES Unica, and the relevant implementation arrangements.

With a view to ensuring a coordinated revitalisation of productive activities across the regions concerned, Legislative Decree No. 124/2023 establishes, within the framework of the three-year Strategic Plan for ZES Unica (Article 11), the sectors to be promoted and those to be strengthened, along with the priority investments, interventions, and implementation methods for the Zone's development. It also establishes the Single Digital One-Stop Shop for the ZES Unica (Sportello Unico Digitale) at the ZES Unica Mission Structure. This platform consolidates the digital one-stop shops previously activated by each Extraordinary Commissioner and extends their operation to all territories newly included in the ZES Unica (Article 13).

The ZES Unica Digital One-Stop Shop thus constitutes the sole interface through which applications for unified authorisation may be submitted under the special, simplified procedure applicable to business projects involving new investments or business development located within the eight Southern Italian regions.

Applying the general criteria whereby "investment" is defined as expenditure aimed at the creation of a new industrial, production, or logistics facility, the following categories of project shall be eligible for the simplified single authorisation regime, pending formal approval of the ZES Unica Strategic Plan:

1. Investment projects relating to territories falling within one of the areas included in the eight pre-existing regional or inter-regional ZESs, provided they are consistent with the ZES Unica Strategic Development Plan already adopted for the relevant area.
2. Investment projects relating to territories other than those included in the eight existing regional or inter-regional ZESs, to be located primarily in industrial areas or zones designated for industrial and productive settlements, provided they are aimed at achieving at least one of the following outcomes:

• construction of a new plant or facility
• expansion of an existing plant or its production capacity
• reconversion or diversification of production at an existing plant.

In this regard, a business plan must be submitted together with the application, setting out, among other elements, the employment implications of the proposed projects.

For investment projects that do not meet the criteria described above, the competences and functions of the municipal Single One-Stop Shop for Productive Activities of the relevant territory shall remain unaffected.

• Sportello Unico digitale ZES
• Struttura di Missione ZES Unica
• Modello e istruzioni credito d’imposta Agenzia Entrate
• DL n.124 del 19.09.2023 convertito con modificazioni dalla L.13 novembre 2023, n. 162 in G.U. 16/11/2023, n. 268
• DM 17 maggio 2024 in G.U. 21/05/2024 n.117

Administrative Simplification: The Single Authorisation

One of the cornerstones of the Southern Italy Single Special Economic Zone is the rationalisation of bureaucratic procedures governing productive activities:

• Single Digital One-Stop Shop (SUD ZES Unica): This is the sole interface through which companies submit applications relating to their investment projects, consolidating all previously fragmented administrative entry points into a unified digital platform.
• Single Authorisation: This replaces and subsumes all opinions, approvals, concessions, clearances, and authorisations required under applicable regulations, including, where necessary, any urban planning amendments.
• Guaranteed Timeframes: The system ensures a significant reduction in administrative processing times, providing companies with clear and legally certain deadlines for the commencement of their projects.

Tax Benefits: The Investment Tax Credit

Companies investing within the ZES Unica may access direct financial incentives:

•  Scope of the Benefit: The tax credit is granted for the acquisition of new capital goods, including machinery, plant, and equipment, as well as for the purchase of land or the acquisition and expansion of real estate used for investment purposes.
• Regulatory Basis: The incentive is governed by Article 16 of Legislative Decree No. 124/2023, which sets out the eligibility criteria and access procedures in accordance with the Regional State Aid Framework (Carta degli aiuti a finalità regionale).

Strategy and Governance

The development of the ZES Unica is guided by the Three-Year Strategic Plan, the key policy document defining the industrial development strategy and the priority sectors to be promoted and strengthened, ensuring full consistency with the objectives of the PNRR (National Recovery and Resilience Plan).

Specifically, the Plan identifies nine supply chains to be strengthened: agriculture, tourism, electronics and ICT, automotive, Made in Italy, chemicals and pharmaceuticals, naval and shipbuilding, aerospace, and rail; and three enabling technologies to be promoted: digital technologies, cleantech, and biotech.

Overall governance and coordination are entrusted to the ZES Unica Mission Structure, operating under the Presidency of the Council of Ministers, which oversees and coordinates all activities with a view to ensuring a cohesive and competitive revitalisation of the Southern Italian economy.

Puglia positions itself as a dynamic hub at the heart of the Mediterranean, offering a favourable ecosystem for business development through a compelling combination of strategic advantages:

• Strategic Geographic Location Puglia serves as a natural gateway between Europe and the emerging markets of the Mediterranean basin, the Balkans, and the Middle East. Supported by advanced logistics infrastructure — including major seaports, international airports, and an extensive rail network — the region ensures swift and efficient connectivity for both goods and people.
• Human Capital and Innovation The region benefits from a high-calibre academic and research ecosystem, with universities and leading research institutions, such as the National Research Council (CNR), that nurture and develop qualified talent. The strong synergy between education, research, and industry drives growth in high-technology sectors such as aerospace, mechatronics, biotechnology, and information technology.
• Key Sectors of Excellence

1. Technology and Innovation: Puglia is a national leader in aerospace — home to a recognised national hub — and a pioneer in ICT, both in terms of company density and quality standards, as well as in mechatronics, with highly automated and advanced manufacturing systems.
2. Manufacturing and Engineering: Well-established sectors include automotive, specialised mechanics (serving the agricultural and food industries), and chemicals, all characterised by a high degree of specialisation and solid financial standing.
3. Lifestyle and Tradition: Puglia enjoys global recognition in agri-food production — a benchmark for quality — alongside steadily growing tourism, furniture design, and fashion (Tessile-Abbigliamento-Calzaturiero TAC), all emblematic of the Made in Puglia brand.
4. Health and Future-Oriented Industries: Rapidly expanding sectors include pharmaceuticals (strongly export-oriented), innovative electromedical technologies, and energy, with a particular focus on renewables and smart grid infrastructure.
5. Infrastructure and Services: The region offers an integrated logistics and transport system, sustainable urban mobility solutions, and a well-developed recreational boating and marine supply chain.

Regional Support and Incentives

The Puglia Region ranks among the most proactive in Europe in leveraging EU structural funds, particularly the Regional Operational Programme under the European Regional Development Fund (POR FESR). It provides a comprehensive package of financial incentives and support measures for companies investing in Research and Development (R&D), technological innovation, environmental sustainability, and job creation.

Quality of Life

Beyond purely economic considerations, Puglia offers an exceptional quality of life, an extraordinary cultural and natural heritage, and a temperate climate, all of which contribute to attracting and retaining international talent and investors alike.