Tax credit – Decrees of 29 September 2026 recognising tax credits and cultural eligibility

With the directorial decrees of 29 September 2026, the results of the assessments carried out on the admissibility are published:

• of advance tax credit applications received for film, TV/web, short film, animation and documentary production;
• of final tax credit applications received for film, TV/web, documentary and research and training work production;
• of applications relating to tax credit suitability and cultural eligibility, including in relation to the reinvestment of automatic contributions.

This publication constitutes notification of the recognition of the tax credit; therefore, individual recognition notifications will not be sent via certified email (Pec).

Please note that the credit may be used starting from the 10th day of the month following the notification of recognition of the tax credit, pursuant to Article 6 of the "2021 production tax credit Ministerial Decree" and subsequent amendments, Article 3 of the "2021 other tax credits Ministerial Decree" and subsequent amendments, or from the 15th day, pursuant to Article 34, paragraph 1 of the "2024 production tax credit Ministerial Decree" and Article 14, paragraph 1 of the "2024 international tax credit Ministerial Decree".

It is also specified that the aforementioned decrees do not contain applications for which the assessment is still being finalised, which will form part of subsequent directorial decrees published, in the same manner, on the website of the Directorate General for Cinema and Audiovisual (DG Cinema e Audiovisivo).

Below are the directorial decrees containing the list of beneficiaries and their respective tax credits.

Documents

• D.D. 29 September 2026 rep. 2903 – Advance tax credits (pdf) 753 KB
• D.D. 29 September 2026 rep. 2900 – Final tax credits (pdf) 746 KB
• D.D. 29 September 2026 rep. 2899 – Tax credit cultural eligibility (pdf) 365 KB
• D.D. 29 September 2026 rep. 2898 – Automatic reinvestments cultural eligibility (pdf) 339 KB
• D.D. 29 September 2026 rep. 2897 – Tax credit suitability (pdf) 346 KB

The article Tax credit – Decrees of 29 September 2026 recognising tax credits and cultural eligibility comes from Directorate General for Cinema and Audiovisual (Direzione generale Cinema e audiovisivo).