ApprofondimentiCircolariMemorandum N. 29 June 11, 2024 Sponsorship bonus 2023 – Application

11 June 2024

Budget Law December 29, 2022 No. 197, Art. 1, Paragraph 615(a), made amendments to Article 9, Paragraph 1, of Decree Law No. 4 of January 27, 2022, converted, with amendments, by Law No. 25, and extended the tax credit, already provided for the year 2022, also for investments made between January 1 and March 31, 2023, providing that the recognized contribution, in the form of a tax credit, cannot, however, exceed 10,000.00 euros per applicant.

 

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