Ministerial Decree 15.5.2025 defined the new reservation mechanism for the 4.0 tax credit related to investments made in 2025 (or in the “long” term of 30.6.2026 with reservation and payment of the 20% down payment), recognized within the maximum limit of the resources of 2.2 billion euros ex art. 1 co. 446 – 448 of Law 207/2024.