The scheme “Tax credit scheme for regional investment aid in Southern Italy” is designed to stimulate investment activity in new assets in structurally weaker regions. In this respect, the scheme applies only to assisted areas in Southern Italy, which are areas belonging to the regions of Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardegna and Sicilia that are disadvantaged in a significant manner in terms of GDP and unemployment rate. The specific objective of the scheme is to increase the investment in new instrumental assets, with secondary goals concerning labor demand and productivity growth.