Extension of the submission deadline for the Cinema Hall Upgrading Tax Credit session – Year 2025

Please be advised that the deadline for submitting tax credit applications for the 2025 session of the Cinema Hall Upgrading Tax Credit intervention line, previously set at 23:59 on 10 November 2026, has been extended to 23:59 on 26 November 2026, as provided for by directorial decree no. 3345 of 6 November 2026. All other deadlines and procedures established by directorial decree no. 2729 of 17 September 2026 remain unchanged.

The extension has become necessary due to the temporary unavailability of the Ministry of Economy and Finance portal dedicated to statutory auditors, which is currently undergoing extraordinary maintenance until 16 November 2026. This circumstance does not allow for the verification of auditors' registration in Section A of the Register of Statutory Auditors, a necessary requirement for the validity of the certifications requested for the submission of applications.

The extension aims to ensure that all interested operators have the opportunity to acquire the required certifications and correctly submit their applications for access to the benefit.

Published for your information:

• Decreto nuova proroga termine sessione 2025_ FUNZIONAMENTO_Rep. 3345
• Revisori Legali_sito Mef avviso manutenzione straordinaria.pdf.

Documents

• D.D. 6 November 2026 rep. 3345 – New extension of the 2025 OPERATION session deadline
• Notice of extraordinary maintenance on the MEF Statutory Auditors website

L'articolo Proroga chiusura sessione Tax Credit Potenziamento Sale Cinematografiche – Anno 2025 proviene da Direzione generale Cinema e audiovisivo.