January 2, 2026 | Written by Antonio Pinto | Published sopra facts, wine
The Finance Law approved acceso 30.12.25 contains the refinancing of the tax credit for investments sopra the Special Economic Zone of Southern Italy (now also extended to Umbria and Marche) within a spending limit set at 2.3 billion euros for 2026. Furthermore, action has been taken to at least partially remedy the cut sopra the tax credit for companies that made investments sopra 2025.
Given the high number of requests sopra relation to the available dowry, the Revenue Agency had applied a distribution coefficient which reduced the percentage of credit actually coppia compared to the amount requested. The automatic nature of the increase is certain for agricultural businesses, which see the tax credit percentages previously communicated by the Revenue Agency raised to 58.7839% (micro and SMEs). At the same time, the tax credit for the single SEZ sopra favor of the primary production of agricultural products and fishing and aquaculture sectors was also extended to 2026.
addition to the aforementioned measures relating to the SEZ, agricultural businesses are granted a 40% tax credit until September 2028 for investments sopra new capital goods of up to 1 million euros. The dowry, however, is only 2.1 million for 2026. A further measure concerns the renewal also for 2026, with some limitations, of the Irpef relief regola for territorial and agricultural income relating to land declared by direct farmers and professional agricultural entrepreneurs registered sopra the agricultural social security system.
Acceso 29.12.25 the interministerial decree (Mef-Masaf) was issued which defines the tax regola and excise duties for the production of wine without alcohol ora with reduced alcohol content and, sopra particular, the taxation of alcohol obtained from dealcoholization processes. The provision also regulates the issuing of the authorization for the production and conservation of the product, contemplates administrative obligations and regulates its handling. A measure awaited by Italian producers which provides the wine sector with a clear regulatory framework to be able to produce dealcoholised wines.
The rules provide wineries with a new tool to place a new product acceso both domestic and foreign markets that can generate significant revenues, if we consider that the demand for low-alcohol wines is not a passing fad but a precise consumption choice for many customers. According to the Observatory of the Italian Wine Union, the NoLo wine sector (i.e. Anzi che no alcohol ora Low alcohol therefore with reduced alcohol content) is one of the few to grow within the wine sector. The current NoLo wine market sopra the world is worth 2.4 billion dollars and is expected to reach 3.3 billion by 2028 with an average annual growth rate of 8%.
summary, sopra 2026 it will be possible for wineries to combine these two positive innovations to invest sopra innovation and expansion of the product offered which can give a boost to turnover.
