Non-commercial entities and companies that received public grants in 2025 must publish related information by specific deadlines in 2026. The obligation, provided by art. 1 paragraphs 125-129 of L. 124/2017 and confirmed by Incentives Code (Legislative Decree 184/2025), concerns subsidies, benefits, contributions or aid exceeding 10,000 euros total, without general nature and consideration nature. Methods vary by entity type: publication on website by June 30, 2026 or inclusion in financial statement notes by approval deadline.
Who is obligated and compliance methods
Non-commercial entities (associations, ONLUS, foundations, social cooperatives) publish by June 30 on websites or in statement notes by approval deadline. Without website, Facebook or associative network website allowed. Companies registered in Business Register with notes obligation publish exclusively in financial statements by approval deadline. Entities with abbreviated statements choose between website by June 30 or statement notes. Sole proprietors, partnerships and micro-enterprises publish only on website or trade association portals by June 30.
What to publish
Disclosure concerns amounts actually disbursed by cash criterion. Indicate in tabular form: grantor data, amount received, collection period and attribution cause. Excluded are general regime advantages (generalized tax benefits), service considerations, remunerations, compensations and five per thousand IRPEF. State aid and de minimis in National Aid Register (RNA) exempt from obligation. Obligation doesn’t apply if total below 10,000 euros: according to Ministry of Labor threshold refers to total advantages received, according to Assonime to total from same entity.
Grant sources and penalties
Obligation concerns grants from Public Administrations and equivalent entities: public bodies, Regions, Municipalities, universities, Chambers of Commerce, NHS, publicly controlled companies (excluding listed), private associations/foundations with budget >500,000 euros majority PA-funded. Excluded are resources from other States and European institutions. In 2026 report 2025 grants. Statement notes disclosure complies at approval, website publication by June 30, 2026. Non-compliance results in penalty equal to 1% of amounts received with minimum 2,000 euros. After 90 days without compliance full benefit restitution applies.
Studio RCG is available to verify disclosure obligations on public grants and assist in publication within established deadlines.