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Subject: =?utf-8?Q?Regione=20Lombardia=3A=20Credito=20d=E2=80=99imposta=20per=20investimenti=20nelle=20Zone=20Logistiche=20Semplificate?=
From: Capp&Service <finanziamenti@cappservice.it>
Reply-To: =?utf-8?Q?Capp&Service?= <finanziamenti@cappservice.it>
To: <info@lareco.it>
Date: Mon, 23 Mar 2026 13:01:52 +0000
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** CONTRIBUTI A FONDO PERDUTO PER LE IMPRESE
------------------------------------------------------------
ZLS Lombardia: Incentivi fiscali per macchinari=2C impianti e immobili pro=
duttivi

Con la conversione in legge dell=E2=80=99art. 13 del DL Coesione=2C viene=
 prevista l=E2=80=99applicabilit=C3=A0 del credito d=E2=80=99imposta per l=
a ZES unica per il Sud anche alle Zone Logistiche Semplificate (ZLS).

BENEFICIARI
Tutte le imprese operative o che si insediano nell=E2=80=99ambito della Zo=
na Logistica Semplificata della LOMBARDIA:
Questa ZLS fa riferimento ai porti fluviali di Cremona e Mantova.
Comuni inclusi nella carta degli aiuti: Pizzighettone=2C Spinadesco=2C Ron=
coferraro=2C San Benedetto Po=2C San Giorgio Bigarello=2C Viadana.
Comuni non inclusi nella carta degli aiuti: Cremona=2C Sesto ed Uniti=2C C=
asalmaggiore=2C Rivarolo del Re=2C Casteldidone=2C San Giovanni in Croce=
=2C Piadena=2C Drizzona=2C Mantova=2C Gazoldo degli Ippoliti=2C Ostiglia=
=2C Borgo Mantovano (Revere=2C Pieve di Coriano=2C Villa Poma)=2C Rodigo

AGEVOLAZIONE
Limitatamente alle zone ammissibili agli aiuti a finalita=E2=80=99 regiona=
le a norma dell=E2=80=99articolo 107=2C paragrafo 3=2C lettera c)=2C del T=
rattato sul funzionamento dell=E2=80=99Unione europea=2C e=E2=80=99 conces=
so un contributo=2C sotto forma di credito d=E2=80=99imposta=2C nella misu=
ra massima consentita dalla Carta degli aiuti a finalita=E2=80=99 regional=
e 2022-2027

Non sono agevolabili i progetti di investimento il cui costo complessivo s=
ia inferiore a 200.000 euro.
Il limite massimo di spesa =C3=A8 di 100 milioni di euro.
Il credito d=E2=80=99imposta =C3=A8 determinato nella misura massima per l=
e grandi imprese consentita dalla vigente Carta degli aiuti a finalit=C3=
=A0 regionale 2022-2027.

Qui alcuni esempi:
* a) per gli investimenti realizzati nelle Provincie di Rovigo e Genova=2C=
 nella misura del 15% dei costi sostenuti in relazione agli investimenti a=
mmissibili;
* b) per gli investimenti realizzati Provincia di Venezia=2C nella misura=
 del 10% dei costi sostenuti in relazione agli investimenti ammissibili;

Per i progetti di investimento con costi ammissibili non superiori a 50 mi=
lioni di euro=2C i massimali sono aumentati di 10 punti percentuali per le=
 medie imprese e di 20 punti percentuali per le piccole imprese.

Per i grandi progetti sopra i 50 milioni le intensit=C3=A0 massime di aiut=
o per le grandi imprese si applicano anche alle piccole-medie imprese. L=
=E2=80=99ammontare massimo del credito d=E2=80=99imposta fruibile =C3=A8 p=
ari al credito d=E2=80=99imposta richiesto moltiplicato per la percentuale=
 ottenuta rapportando il limite complessivo di spesa all=E2=80=99ammontare=
 complessivo dei crediti d=E2=80=99imposta richiesti. La percentuale di cr=
edito d=E2=80=99imposta spettante potr=C3=A0 essere ridotta in qualora le=
 richieste complessivamente superino i fondi stanziati.

** INVESTIMENTI AMMESSI
------------------------------------------------------------
Sono agevolabili gli investimenti=2C facenti parte di un progetto di inves=
timento iniziale dal 1 GENNAIO 2026 AL 31 DICEMBRE 2028=2C relativi all=E2=
=80=99acquisto=2C anche mediante contratti di locazione finanziaria=2C di=
 nuovi macchinari=2C impianti e attrezzature varie destinati a strutture p=
roduttive gi=C3=A0 esistenti o che vengono impiantate nella ZLS unica=2C n=
onch=C3=A9 all=E2=80=99acquisto di terreni e all=E2=80=99acquisizione=2C a=
lla realizzazione ovvero all=E2=80=99ampliamento di immobili strumentali a=
gli investimenti ed effettivamente utilizzati per l=E2=80=99esercizio dell=
=E2=80=99attivit=C3=A0 nella struttura produttiva.

Le imprese beneficiarie devono mantenere la loro attivit=C3=A0 nella ZLS u=
nica e i beni oggetto dell=E2=80=99investimento per almeno cinque anni dop=
o il completamento dell=E2=80=99investimento medesimo.

** SPESE AMMESSE
------------------------------------------------------------
Acquisto=2C anche mediante contratti di locazione finanziaria=2C di nuovi=
 macchinari=2C impianti e attrezzature varie destinati a strutture produtt=
ive gi=C3=A0 esistenti o che vengono impiantate nella ZLS=2C nonch=C3=A9 a=
ll=E2=80=99acquisto di terreni e all=E2=80=99acquisizione=2C alla realizza=
zione ovvero all=E2=80=99ampliamento di immobili strumentali agli investim=
enti ed effettivamente utilizzati per l=E2=80=99esercizio dell=E2=80=99att=
ivit=C3=A0 nella struttura produttiva.
Il valore dei terreni e dei fabbricati ammessi all=E2=80=99agevolazione no=
n pu=C3=B2 superare il 50% del valore complessivo dell=E2=80=99investiment=
o agevolato. Gli investimenti in beni immobili strumentali sono agevolabil=
i anche se riguardanti beni gi=C3=A0 utilizzati.
Sono agevolabili esclusivamente le acquisizioni avvenute tra soggetti tra=
 i quali non sussistono rapporti di controllo o di collegamento.
Non sono agevolabili i progetti di investimento il cui costo complessivo s=
ia inferiore a 200.000 euro.

** OPERATIVITA'
------------------------------------------------------------
Per accedere al contributo sotto forma di credito d=E2=80=99imposta per il=
 2026=2C i soggetti interessati comunicano all=E2=80=99Agenzia delle entra=
te=2C dal 31 marzo 2026 al 30 maggio 2026=2C l=E2=80=99ammontare delle spe=
se ammissibili sostenute dal 01 gennaio 2026 e quelle che prevedono di sos=
tenere fino al 31 dicembre 2026.
Per ulteriori informazioni scriveteci a finanziamenti@cappservice.it

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tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-line-height-rule: exactly;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;">

<ul>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"color:#=
000000">a) per gli investimenti realizzati nelle&nbsp;<strong>Provincie di=
 Rovigo e Genova</strong>=2C nella misura del&nbsp;<strong>15%&nbsp;</stro=
ng>dei costi sostenuti in relazione agli investimenti ammissibili;</span><=
/li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"color:#=
000000">b) per gli investimenti realizzati<strong>&nbsp;Provincia di Venez=
ia</strong>=2C nella misura del&nbsp;<strong>10%&nbsp;</strong>dei costi s=
ostenuti in relazione agli investimenti ammissibili;</span></li>
</ul>

<h3 style=3D"text-align: center;display: block;margin: 0;padding: 0;color:=
 #444444;font-family: Helvetica;font-size: 22px;font-style: normal;font-we=
ight: bold;line-height: 150%;letter-spacing: normal;"><span style=3D"color=
:#000000"><span style=3D"font-size:16px"><strong>INVESTIMENTI AMMESSI</str=
ong></span></span></h3>

<h3 style=3D"text-align: center;display: block;margin: 0;padding: 0;color:=
 #444444;font-family: Helvetica;font-size: 22px;font-style: normal;font-we=
ight: bold;line-height: 150%;letter-spacing: normal;"><span style=3D"font-=
size:16px"><strong><span style=3D"color:#000000">SPESE AMMESSE</span></str=
ong></span></h3>

<h3 style=3D"text-align: center;display: block;margin: 0;padding: 0;color:=
 #444444;font-family: Helvetica;font-size: 22px;font-style: normal;font-we=
ight: bold;line-height: 150%;letter-spacing: normal;"><span style=3D"font-=
size:16px"><strong><span style=3D"color:#000000">OPERATIVITA'&nbsp;</span>=
</strong></span></h3>

</td>
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                </tbody></table>
=09=09=09=09

</td>
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                </tbody></table>
=09=09=09=09

=09=09=09=09
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