2025 Tax Credit: Communication to the Revenue Agency opens from May 22

Companies planning to take advantage of the 2025 investment tax credit can submit their preliminary application between May 22 and June 23, 2025, for investments that have been launched or are intended to be launched between January 1 and November 15, 2025. The necessary forms are already available on the Italian Revenue Agency’s website.

Subsequently, an additional communication must be submitted by December 2, 2025, to certify the actual implementation of the planned interventions.

The tax credit will cover purchases of new machinery, equipment, and plants, as well as land and instrumental real estate (up to 50% of the total project value). To qualify for the benefit, the total investment must exceed €200,000, with a maximum eligible amount of €100 million per individual project.

Expenses incurred starting from May 8, 2024, are also eligible, provided they are related to projects to be launched in 2025.