With Ministerial Decree of January 28, 2026, published on the MIMIT website, the deadline for submitting completion communications for instrumental assets 4.0 investments completed by December 31, 2025 has been extended to March 31, 2026.
The extension affects the procedure illustrated in our circular of June 17, 2025. Additionally, the Revenue Agency published on January 29, 2026 three FAQs on correct F24 form completion.
Extension to March 31, 2026 and GSE obligations
Companies that have already reserved resources through the GSE portal but have not yet submitted the completion communication will have until March 31, 2026. Those who received a new availability communication from GSE must submit confirmation within 30 days and completion by March 31, 2026.
F24 tax codes: when to use 6936 or 7077
The Revenue Agency clarifies that for investments completed in 2024, tax code 6936 is used with reference year 2024.
For investments completed in 2025 with 20% advances by end 2024 and accepted order, code 6936 is used with reference year 2025; otherwise code 7077 applies.
For investments completed in 2026 with 20% advances by end 2025, accepted order and completion by June 30, 2026, code 7077 is used with reference year 2026.
In all cases, the reference year in F24 remains unchanged even for installments used in subsequent years.
For more details on the general procedure for accessing the 4.0 tax credit, consult the circular of June 17, 2025.
Studio RCG is available for any doubts or clarifications on the extension and correct F24 form completion.