Following the Ministerial Decree of 15 May 2025 and subsequent implementational decree of 16 June, the MIMIT (Ministry for Business and Made in Italy) has redefined the procedures granting access to the 4.0 tax credit relating to investments made in 2025 (or by June 2026, with a 20% partial payment by 31 December 2025). The new procedure entails the submission of three separate communications via the GSE platform: (1) preliminary communication (2) communication with partial payment (within 30 days of (1)) and finally (3) communication of completion.
Those who have already submitted a communication by means of the old form (Ministerial Decree of 24 April 2024) dealing with “unreserved” investments – i.e. those for which, by 31 December 2024, no order had been accepted and no down payment of at least 20% of the cost had been made – must resubmit the preliminary notification using the new form by 17 July 2025. Failure to do so will result in losing the chronological order of the original submission and therefore priority in accessing said benefit.
It is worth noting that on 18 June, less than 24 hours after the platform opened, MIMIT announced the depletion of the €2.2 billion funding limit. Consequently, new applications will be accepted but will not grant access to the benefit unless any additional funds are allocated, which will then be distributed in the order in which the applications were received.
Investments “reserved” by 31 December 2024 remain exempt from these changes; for these, the provisions of the Ministerial Decree of 24 April 2024 will continue to apply.
