Advertising bonus for 2023 – preliminary application by 31 March 2023
Bolzano, 24.02.2023
As already communicated, the advertising bonus applies this year once again in its original form, i.e. the relief is granted only on the additional expenditure compared with the previous year: accordingly, a bonus amounting to 75% of the increase in costs is to be granted. In view of the limited funds available in the budget, the credit actually granted will in the end probably again amount to only a fraction of this. There must be an increase of at least 1% compared with the previous year, and if there was no advertising expenditure at all in the previous year, this constitutes a ground for exclusion. In order to benefit from the relief, a preliminary application stating the estimated costs for the current year must again be submitted first, and the final statement must then be sent in at the beginning of next year.
According to a notice from the “Dipartimento per l’Informazione e l’editoria” issued last Friday, the aforementioned preliminary applications may be submitted between 1 March and 31 March 2023.
Enterprises, self-employed professionals and non-commercial entities are eligible. Expenditure on advertising in newspapers and magazines (daily newspapers and periodicals) qualifies for the relief; unlike in the previous year, advertising on radio and television as well as in online editions is no longer supported. Evidently only the printing sector is to be promoted from now on. Only the pure advertising costs are recognised, i.e. in particular excluding any intermediary commissions.
The tax credit may not be combined with any other national, regional or European relief for advertising initiatives and is moreover subject to the so-called de minimis limits. The tax credit is taxable for IRPEF, IRES and IRAP purposes.
In order to be admitted to the relief, a preliminary application stating the expected expenditure must be submitted between 1 and 31 March 2023. The forms and the rules on electronic transmission have remained unchanged compared with the previous year. If you so wish, we will again be glad to send the preliminary applications on your behalf!
It should also be recalled that, under the law as it currently stands, the final statement will have to be submitted between 9 January 2024 and 9 February 2024, and only then will the credit be definitively granted, which may then be offset using form F24 (payment code 6900). However, anyone who does not submit a preliminary application for the current year in March 2023 is excluded from the relief for 2023.
Please do not hesitate to contact us if you have any queries.
Yours faithfully,
Dott. Comm. Josef Vieider
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