It expires on September 30 the access to the Advertising Bonus for companies, self-employed workers and institutions. The measure translates into a tax credit of 50% applied to the advertising costs incurred in 2020.
The advertising expenses affected by the measure must refer to investments in television, radio and journals properly recorded as newspapers at the Court of Reference. The measure does not generally include any type of expenditure: in fact, it does not include, among others, those to develop graphics advertising or social media advertisements.
The prerequisites for access to the tax credit are the planning and subsequent realization of the advertising investment, the booking of the bonus with communication to the Department of Information and Publishing and the sending of the final statement of expenses.
The official list of subjects admitted to the credit will be announced in March 2021.