Opening of the 2025 national and international distribution tax credit session

Please note that directorial decree no. 2828 of 25 September 2026 has been published, governing the terms and procedures for submitting tax credit applications for the 2025 session relating to the following intervention lines:

• NATIONAL DISTRIBUTION TAX CREDIT (TCDN)
• INTERNATIONAL DISTRIBUTION TAX CREDIT (TCDIF)

Applications must be submitted exclusively via the DGCOL platform and are structured in two mandatory, sequential phases:

1. 1.Preliminary completion phase: applications must be compulsorily completed on the DGCOL platform starting from 12:00 on 2 October 2026 and until 23:59 on 12 October 2026. Only applications preliminarily completed within this deadline may proceed to the final submission phase.
2. 2.Final submission phase: to be carried out between 12:00 on 21 October 2026 and 23:59 on 29 October 2026. For the purpose of meeting deadlines, the date and time recorded by the DGCOL platform and shown in the certified email (PEC) generated by the system shall be authentic.

Please note that the final application submission system will be automatically deactivated once the limit of resources allocated to the aforementioned tax credits by the decree of the Minister of Culture no. 55 of 6 March 2025 is reached.

Please remember that the page dedicated to DGCOL user manuals will feature:

• the handbook for submitting distribution tax credit applications;
• the handbook for registering the auditor on the DGCOL platform.

For assistance requests related to the use of the DGCOL platform, users are invited to:

• consult the online guide "Do you need help?" located in the top right-hand corner within certain application tabs;
• consult the handbooks available on the page dedicated to useful material for using the DGCOL platform;
• raise an assistance ticket via the dedicated "Assistance" function available within their Reserved Area (DGCOL), to be addressed to: IT Support, for technical issues; Forms Support, for assistance with completing forms.
• IT Support, for technical issues;
• Forms Support, for assistance with completing forms.

Please specify that when submitting the ticket, it is necessary to indicate the application code and the problem encountered.

Responses are processed in chronological order, giving priority to procedures nearing their deadline. If the ticket is not processed before the procedure's scheduled deadline, the Administration shall proceed with the review of pending requests and the potential readmission of applications.

Please note that only requests complying with the requirements described above will be considered.

The Help Desk is active from Monday to Friday, from 09:00 to 18:00. Average response times are 3 working days; therefore, it is advisable to submit assistance requests well in advance of the deadlines set for submitting applications.

Documents

D.D. 25 September 2026 rep. 2828 – Terms and procedures for submitting applications for national and international distribution tax credits – Year 2025

The article Opening of the 2025 national and international distribution tax credit session comes from Directorate-General for Cinema and Audiovisual.