Decree 141, dated 22 April 2025, issued by the Ministry of Culture, jointly with the Ministry of Economy and Finance, on "Amendments to the decree of the Ministry of Culture in agreement with the Ministry of Economy and Finance of 10 July 2024, no. 225, containing "Implementing provisions on tax credit for film and audiovisual production companies pursuant to Article 15 of Law 14 November 2016, no. 220" is now available on the website of the Directorate-General for Cinema and Audiovisual.
With this, the provisions in the "corrective" decree come into force.
The DGCA has provided the following information about the application procedure on the DGCOL platform, which can be accessed through the website home page:
- the session currently underway for the submission of anticipated and final tax credit requests for film and audiovisual productions will complete only the applications that are already active on the platform by 23:59 p.m. on 15/06/2025;
- the session for the submission of tax credit requests will reopen on 18/06/2025 following required platform updates to allow the presentation of tax credits pursuant to Decree 225 of 10/07/2024, amended and augmented with the new provisions contained in the corrective decree; in particular, it will be possible to submit either:
- tax credit requests where the applicant intends to avail of Decree 225 of 10 July 2024, no. 225, incorporating the amendments in the corrective decree;
- tax credit requests where the applicant intends to avail of the "transitional provisions", which allow for the application of Decree 70 of 4 February 2021, and its subsequent amendments (with payment of procedural costs), for works which, at 14 August 2024, had:
- stipulated contracts, with certain date, with suppliers of audiovisual media services or film distributors;
- already completed a minimum of four consecutive weeks of filming or fifty percent of work days.
• Read the MIC and MEF Decree n. 141 of 22 April 2025.