National and international distribution tax credit – Year 2025: mandatory forms for submitting applications

With reference to directorial decree no. 2828 of 25 September 2026 (hereinafter referred to as the "decree"), which governs the deadlines and procedures for submitting tax credit applications for the 2025 session (TCDN and TCDIF), please note that the forms to be used for submitting applications have been published, pursuant to Article 6, paragraph 1, letters d) and e) of the decree.

Mandatory forms

• Annex 1 – Self-certification of eligibility requirements, to be completed by the applicant;
• Annex 2 – Cultural eligibility of the work, to be completed by the producer of the work;
• Auditor's expense certification template – national distribution (TCDN);
• Auditor's expense certification template – international distribution (TCDIF).

The forms must be filled out, saved in PDF format, digitally signed and uploaded to the "Attachments" section of the application.

The submission of the forms attached to this notice does not replace the additional documentation required by Article 6 of decree no. 2828 of 2026, which must be attached in accordance with the procedures specified therein, including documentation relating to the overall cost of producing the work, service contracts and, where applicable, the declaration certifying independent producer status.

Please also note that, on pain of ineligibility:

• the tax credit application must be accompanied by an insurance policy covering damage from natural disasters and catastrophic events (Article 5);
• for applications admitted to the investigation phase, the receipt of payment for investigation fees must be submitted within the mandatory deadline of ten days from the communication by DGCA (Direzione generale Cinema e audiovisivo (Directorate-General for Cinema and Audiovisual)) (Article 3, paragraph 4).

It is also specified that the mandatory deadline for incurring costs within 180 days of theatrical release (for national distribution) and within 18 months of the classification of the work (for international distribution) has been definitively superseded and no longer applies.

All distribution costs that are actually incurred and fully paid by the date of submission of the application are eligible for the tax relief.

Documents

• Auditor's expense certification template – international distribution (TCDIF)
• Auditor's expense certification template – national distribution (TCDN)
• Annex 2 Cultural eligibility
• Annex 1 TC Self-certification of eligibility requirements

The article Tax credit distribuzione nazionale e internazionale – Anno 2025: modulistica obbligatoria per la presentazione delle domande comes from Direzione generale Cinema e audiovisivo.