By Executive Board Resolution No. 932 of 9 July 2026, the Municipality of Milan has updated the guidelines previously approved under Executive Board Resolution No. 288 of 10 March 2023 concerning the methodology and procedure for assessing proposals for the development of new privately-owned services and facilities for public use or of public or general interest (so-called SPIG), pursuant to Article 4 of the Technical Implementation Rules of the Services Plan (Piano dei Servizi) forming part of the Milan PGT.
Services Already Accredited or Subject to Agreements with Other Public Authorities
The practical application of Resolution No. 288/2023 highlighted the need to clarify the rules applicable to services that had already obtained accreditation or entered into agreements with public authorities other than the Municipality of Milan. Furthermore, Judgment No. 1456/2026 of the TAR Lombardy (27 March 2026) confirmed that no additional agreement may be required where a service has already been accredited by another competent public authority, in accordance with the principle of subsidiarity.
In response, Resolution No. 932/2026 provides that, for such services:
the assessment criteria set out in Article 4, paragraph 2 of the Technical Implementation Rules of the Services Plan do not apply;
- upon request by the Municipality, the accrediting authority shall certify that the service complies with the conditions of its accreditation or agreement and shall assess the public interest nature of the services provided;
- the economic balancing assessment referred to in Article 4, paragraph, lett. d) is not required;
- the approval of the Municipal Executive Board remains mandatory in order to confirm the public interest of the service in light of its location and the proposed development.
The Financial and Economic Plan (PEF)
The obligation to submit a Financial and Economic Plan (PEF) arises where the entity developing the service is different from the entity that will operate it. This applies both to services accredited or subject to agreements with other public authorities and to services awarded through public tender procedures relating to municipal land, where the developer transferring or leasing the service is not the future operator.
In such cases, the PEF must:
- demonstrate the economic sustainability of the transaction associated with the proposed location of the service;
- demonstrate that the lease payment or transfer price payable by the operator covers the direct construction costs while ensuring a fair return on the invested capital;
- include profitability indicators consistent with the predominantly public-interest and social nature of the service.
Cases in Which the Economic Balancing Assessment Does Not Apply
Resolution No. 932/2026 identifies the following circumstances in which the economic balancing assessment between public and private benefits under Article 4, paragraph, lett. d) of the Technical Implementation Rules of the Services Plan does not apply:
- Services subject to municipal tariffs
Where the service is provided by a private operator under municipal tariffs and/or tariffs applied by municipal companies or external entities providing services entrusted by the Municipality. In such cases, only the opinion of the competent municipal department is required, subject to the Executive Board’s approval of the proposed location. - Services included in public tender procedures
Where the characteristics of the SPIG are already defined in the tender documentation relating to the disposal, concession or grant of surface rights over municipal land or assets. In such cases, the economic balancing assessment does not apply, although a PEF remains mandatory where the developer and the operator are different entities. - Extensions of up to 10% of the total gross floor area
Where the project provides for an extension not exceeding 10% of the total gross floor area of the existing service. - Services of historical, cultural and local identity significance
Where the Municipal Executive Board identifies services as deserving protection due to their historical and cultural significance, local identity value and long-standing integration within the social, economic and urban fabric of the City of Milan, allowing them to remain in operation without being counted towards the calculation of the gross floor area (SL). In such cases, the relevant resolution must set out the reasons supporting the decision, taking into account the rules governing the prohibition of State aid.
For a more detailed analysis of the new framework, reference is made to the full text of the Resolution and the accompanying Technical Report, available at the following link:
Dettaglio documento – Albo Pretorio – Comune di Milano