With Decree 16.6.2025, the Ministry of Enterprises and Made in Italy (MIMIT) has defined the operational procedures to access the tax credit for 4.0 tangible assets, applicable to investments made from January 1 to December 31, 2025 (or by June 30, 2026, if at least 20% of the purchase cost is paid by 31.12.2025). The benefit is granted within a total spending limit of €2.2 billion.
1. Introduction
Companies must send MIMIT a communication indicating the amount of investments made and the corresponding tax credit. The model, approved by Decree 15.5.2025 and updated by Decree 16.6.2025, will be available from June 17, 2025 in the “Transizione 4.0” section of the GSE website (www.gse.it).
2. New communication model
The new model consists of:
- Cover page: including company identification data and type of communication.
- Investment section: including information on 4.0 tangible assets (Annex A to Law 232/2016) and the requested tax credit.
3. Starting date for submission and submission methods
The model can be submitted:
- starting from 2:00 PM on June 17, 2025;
- exclusively via the GSE portal, accessible with SPID credentials;
- using the editable model available online.
4. Access procedure
Companies must submit three digital communications:
- Preliminary communication (by January 31, 2026): determines priority in resource allocation based on chronological order of submission.
- Preliminary communication with down payment (within 30 days of the preliminary one): includes the date and amount of the final payment needed to reach 20% of the acquisition cost.
- Completion communication:
– by January 31, 2026 for investments completed by December 31, 2025;
– by July 31, 2026 for investments completed by June 30, 2026.
Note: priority for access to funding is based solely on the date of the preliminary communication.
Companies that already submitted the “old” 2025 investment model
Companies that already submitted a communication in 2025 using the model from Decree 24.4.2024, for investments to be completed after 31.12.2024, must resubmit the new model by July 17, 2025. Otherwise, they will lose the previously acquired priority and must reapply following the new procedures.
5. Use of the tax credit
Once the communication is submitted, the company receives a receipt indicating the amount of the tax credit booked or the unavailability of funds. The usable credit will be the lower of the communicated amounts.
5.1 Starting date for usage
The tax credit can be used:
- starting from the 10th day of the month following the data transmission to the Italian Revenue Agency;
- in three equal annual installments.
5.2 F24 form completion
The following tax codes must be used in the F24 form:
- 7077: for 2025 investments subject to the new spending limit under Law 207/2024.
- 6936: for investments booked by December 31, 2024, under Decree 24.4.2024.
For any questions or clarifications, please contact our firm.