Tax credit – Decrees of 30 October 2026 recognising tax credits and cultural eligibility

With the directorial decrees of 30 October 2026, the results of the assessments carried out on the admissibility are published:

• of advance applications for tax credits received for film, TV/web, short film, animation, documentary and foreign executive production;
• of final applications for tax credits received for film, TV/web, documentary, short film, research and training works, foreign executive production works and national distribution;
• of applications concerning tax credit suitability and cultural eligibility, including in relation to the reinvestment of automatic grants.

This publication constitutes communication of recognition of the tax credit; therefore, individual notices of recognition 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 communication of recognition of the tax credit, pursuant to Article 6 of the "2021 Production Tax Credit Ministerial Decree" and subsequent amendments and additions, and Article 3 of the "2021 Other Tax Credits Ministerial Decree" and subsequent amendments and additions, 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 be 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

• Directorial Decree 30 October 2026 rec. no. 3287 – Advance tax credits (pdf) 745 KB
• Directorial Decree 30 October 2026 rec. no. 3282 – Final tax credits (pdf) 747 KB
• Directorial Decree 30 October 2026 rec. no. 3280 – Cultural eligibility automatic reinvestment (pdf) 334 KB
• Directorial Decree 30 October 2026 rec. no. 3279 – Tax credit suitability (pdf) 339 KB
• Directorial Decree 30 October 2026 rec. no. 3278 – Tax credit cultural eligibility (pdf) 352 KB

The article Tax credit – Decrees of 30 October 2026 recognising tax credits and cultural eligibility comes from Directorate-General for Cinema and Audiovisual (Direzione generale Cinema e audiovisivo).