Tax benefits to advertisers

Starting in 2018, all companies that make advertising investments in daily and periodical press, on local, analog or digital TV and/or in radio broadcast that are at least 1% higher than the analogous investments to the same media in the previous year will see a tax credit of 75% of the incremental value of the investments made and 90% in the case of micro, small and medium-sized enterprises and start-ups.

This is what the Art. 57-bis introduced with an amendment to the corrective maneuver, approved by the Chamber last June 15th and converted into Law number 96.

 In addition to the modalities and the implementation criteria, the Ministerial Decree will also establish the cases of exclusion, the procedures for granting and utilizing the benefit as well as the documentation needed to obtain it, including explanation on how this 1% increase in promotional expenditure will be calculated in the current year compared with 2016.

 This tax credit, like many other tax breaks, can only be used in the "clearing" mode, ie deducted from other taxes when declaring income. 

For further informaiton:

Case Studies