Extension of the preliminary completion deadline for national and international distribution tax credit applications – Year 2025

Please note that the deadline for the preliminary completion phase of tax credit applications for the 2025 session regarding the following areas of intervention:

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

previously set at 23:59 on 12 October 2026 by directorial decree no. 2828 of 25 September 2026, is extended to 23:59 on 14 October 2026, as provided by directorial decree no. 3026 of 12 October 2026.

Only applications preliminarily completed by the new deadline may proceed to the subsequent final submission phase.

The deadlines for the final submission phase, to be carried out between 12:00 on 21 October 2026 and 23:59 on 29 October 2026, remain unchanged, as do the remaining provisions of directorial decree no. 2828 of 25 September 2026, to which reference is made.

Documents

• D.D. 12 October 2026 rep. 3026 – Extension of the deadline for submitting preliminary distribution tax credit applications for the 2025 session

The article Extension of the preliminary completion deadline for national and international distribution tax credit applications – Year 2025 comes from Directorate-General Cinema and Audiovisual.