he MIMIT published, on 16 June 2025, the Directorial Decree with which it gave the go-ahead for the IT platform for sending communications to access the tax credit for investments in tangible capital goods 4.0, made in 2025.

The chronological order in which the communications are sent is relevant for accessing the allocated resources (a total of EUR 2.2 billion).

Companies that have already communicated investments to be completed after 31 December 2024 (in advance and for completion), using the model provided for in the decree of 24 April 2024, are obliged to resubmit the communication form in advance within 30 days from 17 June 2025 in order to keep the chronological order of the communication already submitted.

Excluded from this obligation are only those investments already communicated for which, by 31 December 2024, the acceptance of the order by the seller is verified, with the payment of a deposit of 20 per cent of the investment cost.

By 30 days after sending the aforementioned prior notice, all companies (including those that had submitted the form in accordance with the instructions of the decree of 24 April 2024) must resubmit the advance notification with the indication of the payment of the advance payment of 20 per cent of the acquisition cost. For assets subject to financial leasing the payment of instalments to reach 20 per cent of the acquisition cost is deemed to be satisfied with the conclusion of the leasing contract and the commitment entered into with the supplier by the leasing company with the signing of the purchase order.

The companies will receive a receipt from the GSE indicating that the model has been submitted with an indication of the credit booked or the unavailability of resources.

In this second hypothesis, it will be the GSE that will notify the companies, based on the chronological order of transmission of the communications, of the possible availability of new financial resources.

Communications may be submitted from 14:00 on Tuesday 17 June 2025, exclusively via the telematic system for the management of the measure, available in the 'Transition 4.0' section of the GSE website (GSE platform), accessible via SPID.