ApprofondimentiCircolariMemorandum N. 35 Sept. 5, 2024 Sponsorship bonus – Extension for the period Aug. 10, 2024 – Nov. 15, 2024

5 September 2024

Article 4 of DL 113/2024 (the so-called “omnibus” DL) extended the tax credit for advertising investments in favor of professional sports leagues and clubs and amateur sports clubs and associations to investments made from Aug. 10, 2024 (the effective date of the same DL) to Nov. 15, 2024.

 

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