New provisions have been introduced by the “Communiqué (No: 2024/1) Amending the Communiqué on the Implementation of the Decision on State Aid in Investments (Communiqué No: 2012/1)”, published on 24 August 2024 in the Official Gazette No. 32642.
In the Official Gazette No. 32643 published on 25 August 2024, Article 8 of Communiqué No. 2012/1, which contains the earlier amendments, was updated once again.
The amendments may be summarised as follows:
Expenditures Not Taken Into Account Within the Scope of the Incentive Certificate:
Article 8 of the Communiqué on the Implementation of the Decision on State Aid in Investments, entitled “Expenditures not taken into account within the scope of the incentive certificate”, sets out the expenditures that will not be included within the scope of the incentive certificate. By this Communiqué, Article 8 has been amended as follows:
Within the scope of the incentive certificate:
- solar panels manufactured without the production process beginning at or before the ingot slicing stage and without the use of solar cells produced domestically,
- blades and towers produced abroad for electricity generation investments based on wind energy carried out as an unlicensed activity and limited to the contracted capacity under the connection agreement,
- generators produced abroad for electricity generation investments based on wind energy carried out as an unlicensed activity and limited to the contracted capacity under the connection agreement, together with nacelles procured with a generator produced abroad, will not be taken into account.
The Amendments Made:
Of Article 8 of the Communiqué:
- Subparagraph (e) of the second paragraph has been amended as follows in the text of Communiqué No. 2024/2 published in the Official Gazette No. 32643 of 25/8/2024:
Previous Provision:
- e) solar panels and solar panel mounting construction systems to be procured from abroad within the scope of electricity generation investments based on solar energy,
New Provision:
- solar panels and solar panel mounting construction systems to be procured from abroad within the scope of electricity generation investments based on solar energy, together with solar panels manufactured without the production process beginning at or before the ingot slicing stage and without the use of solar cells produced domestically,
- In subparagraph (f), the phrase “blades, generators and turbines to be procured from abroad” has been replaced by “blades and towers produced abroad”.
Previous Provision:
- blades, generators and turbines to be procured from abroad within the scope of electricity generation investments based on wind energy, provided that they are carried out as an unlicensed activity and limited to the contracted capacity under the connection agreement
New Provision:
- blades and towers produced abroad within the scope of electricity generation investments based on wind energy, provided that they are carried out as an unlicensed activity and limited to the contracted capacity under the connection agreement,
- The following subparagraph has been added to the same paragraph:
Newly Added Subparagraph:
- generators produced abroad within the scope of electricity generation investments based on wind energy carried out as an unlicensed activity and limited to the contracted capacity under the connection agreement, together with those procured with a generator produced abroad
This provision will enter into force on 1/1/2026. Additional Employer’s Share of Social Security Premium Support (İSPİH):
Under Article 12 of the Decision on State Aid in Investments No. 2012/3305, entitled “Employer’s share of social security premium support”, investors are required to apply to the Social Security Institution (SGK) once the application of the employer’s share of social security premium support has come to an end. In that case, the number of female and/or young (aged 18–25) insured persons notified within the scope of the support at the workplace whose period of employment exceeds 1 year is calculated, and an additional period is applied for the number of insured persons so calculated, without exceeding the number of additional jobs stated in the incentive certificate.
By this Communiqué, new provisions concerning İSPİH have been added to Article 14, entitled “Employer’s share of social security premium support”:
Accordingly:
- The İSPİH support is available only in respect of incentive certificates applied for on or after 29/6/2021.
- The İSPİH support requires an application to be made to the Presidency of the Social Security Institution within 3 months following the period in which the term of the employer’s share of social security premium support stated in the investment incentive certificate expires
- The İSPİH support is applied for one month for each year of the period stated in the incentive certificates, and thereafter the application of the support is brought to an end
- Female and/or young (having completed the age of 18 and not having reached the age of 26) insured persons who have benefited over a total premium payment period of 360 days, excluding missing days such as part-time work, medical reports concerning the insured person or unpaid leave, are taken into account in the calculation of the İSPİH support.
- The amount of the İSPİH support may not exceed the maximum support amount recorded in the incentive certificate, and the number of employees calculated may not exceed the number of additional jobs stated in the incentive certificate.
Newly Added Paragraphs:
- (11) The İSPİH support is applied only in respect of incentive certificates issued on or after 29/6/2021, and the application of the support is commenced by the Presidency of the Social Security Institution by way of a notification relating to the month in which the application is made.
- (12) In calculating the İSPİH support, female and/or young insured persons with a premium payment period of 360 days, excluding missing days, are taken into account. In addition, the young persons who are to benefit from the support are required to have completed the age of 18 and not to have reached the age of 26
- (13) The İSPİH support is available in respect of female and/or young insured persons, and the persons who are to benefit from the support need not be the same persons. The age condition is sought in respect of the young persons who are to benefit from the support.
- (14) The İSPİH support may not exceed the maximum support amount stated in the incentive certificate, and the number of employees calculated may not exceed the number of additional jobs stated in the incentive certificate. Where more than one İSPİH support is applied under certificates bearing the same workplace registration number, the aggregate of the maximum premium amounts is taken into account.
- (15) Where there is more than one incentive certificate, the İSPİH support is applied by taking into account the total period and the additional employment provided. If there are certificates bearing the same workplace registration number all of which are eligible for the İSPİH support, the application of the support is consolidated.
- (16) Information concerning the companies that are to benefit from the İSPİH support is reported to the Ministry by the Presidency of the Social Security Institution on a monthly basis
- (17) The İSPİH support will not be applied to investments falling within the scope of the Decision on the Provision of Project-Based State Aid to Investments, which entered into force by Council of Ministers Decision No. 2016/9495 of 17/10/2016.
These provisions entered into force on 24/8/2026. These Communiqués may be accessed via the links below:
- [Communiqué dated 24/02/2022](https://www.resmigazete.gov.tr/eskiler/2022/02/20220224-
- [Communiqué dated 24/08/2024](https://www.resmigazete.gov.tr/