The 2026 regulatory landscape is marked by deep discontinuity: the entry into force of Law no. 34 of 11 March 2026 and the expiry of the European authorisations have overhauled the incentive system.
Today, remaining in the special register is no longer a matter of time alone, but a “gated” path that requires certified performance and strict compliance to avoid losing the benefits.
What you will find in the document

• The new regulatory framework: the impact of Law 34/2026 and the tax discontinuity for the current year.
• The “Golden Window” and the 65% deduction: how to handle the prior application to MIMIT correctly so as not to lose the benefit.
• Business development timeline: the R&D and employment requirements needed to pass the “Performance Gates” from the 4th year onward.
• Directors’ responsibilities: appropriate organisational, administrative and accounting structures and monitoring of business continuity; monitoring tools and frequency should reflect the nature and size of the business (Article 2086 of the Italian Civil Code).
• Risks and anti-abuse thresholds: how to avoid tax recapture linked to the supplier threshold and to the investor’s stake.
• Operating checklist by phase: a precise calendar of filings with the Business Register to avoid ex officio deregistration.