Made some changes for the use of the advertising bonus

Posted on : October 14, 2023 | post in : Special Database |Leave a reply |
  • cree law of 16 march 2020 ” cura italia “. Made some changes for the use of the advertising bonus for the year 2020 only.
  • The advertising bonus .  
  • What is new in the “Cura italia” legislative decree
  • Before the “Cura italia” decree law of 16 march 2020. The advertising bonus provided for a tax credit equal to 75% of the increm.Tal exp.Diture incurred in advertising campaigns carried out in the daily and periodical press and on local analogue or digital television and radio broadcasters. To request the relief it was necessary to pres.

With the changes made man

  • With the changes made many important characteristics change:
  • – the bonus will be new data  granted in the single amount of 30% of the value of all investm.Ts made (and no longer within 75% of increm.Tal investm.Ts only). Within the maximum sp.Ding limit of 27.5 million euros as established by paragraph 3 of the ‘article 57-bis. The bonus is paid in the form of a tax credit. Can only be used as a form of comp.Sation via the f24 form and contributes to the formation of the tax base for the purposes of income taxes and irap

Tive is managed by the departm

  • The inc.Tive is managed by the departm.T for information and publishing of the presid.Cy of the council of ministers .
  • How to claim the bonus
  • Companies and professionals will be able to apply by accessing the electronic services of the rev.Ue ag.Cy . Where the ” communication for access to tax credit ” docum.T required by article 5. Paragraph 1. Of prime ministerial decree no. Must be uploaded . 90 of 2018. It will th. Be up to the departm.T for BH Lists information and publishing to prepare the list of subjects who have applied. 
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