Bonus advertising – Tax incentives to advertising… d.the. 50/2017, art. 57 to

There comes a Bonus Advertising: FIND OUT NOW how to improve your business - a higher gear to success

The Bonus Advertising 2018 It may be required by companies, self-employed, freelancers (including members of professional associations), and non-commercial institutions seek to make investments in advertising campaigns worth more than 1% of similar investments on the same media in the previous year.

The Bonus advertising is a new tax incentive introduced by the collective maneuver of the public finances with the D, L. 50/2017, art. 57 to -"tax incentives to advertising expenditure Incremental newspapers, newspapers and on local television and radio stations and measures to support the newly established publishing companies "-.
The
Bonus advertising 2018 as well as structured by the legislator has the aim to "encourage the creation of innovative projects, Also with the aim of removing sexist and offensive identity female communication styles and fit to promote the widest possible enjoyment of multimedia information content and more widespread use of digital technologies ... " (comma 2).

Who can apply for the Bonus Advertising 2018.

The Bonus advertising 2018 It may be required by companies, self-employed, freelancers (including members of professional associations), and non-commercial institutions seek to make investments in advertising campaigns worth more than 1% of similar investments on the same media in the previous year. Investments may have been made on both the daily and periodical press and online and on local television and radio broadcasters, analog or digital.

What are the procedures for access to funding under Bonus Advertising?

From 2018 you can qualify for a tax credit from 75% al 90% maximum in the case of micro, SMEs and innovative start-ups, the maximum limit of expenditure established pursuant to paragraph 3 dell’art. 57 to. The tax credit provided in accordance with the so-called Bonus advertising 2018 It will be used only to offset through F24 upon its application to the Department of Information and Publishing of the Presidency of the Council of Ministers. of 62,5 million euro for the year 2018, 20 million shall be "... the recognition of the tax credit only on incremental advertising spending on newspapers and magazines, also online, referred to in paragraph 1 carried out by 24 June 2017 al 31 December 2017, provided that their value exceeds by at least 1 percent of the amount of similar advertising investments made by the same parties on the same media in the corresponding period of 2016. " (comma 3bis)

How does the tax credit 75% – 90%.

If the tax credit provided for by bonus advertising 2018 requested exceeds € 150.000, the benefit is granted only if the applicant is registered (or he has forwarded to the Prefecture for the inclusion) the lists of suppliers, service providers and performers of works not subject to mafia infiltration attempt

  • the tax credit may not be combined;
  • NOT covered by the tax credit expenses incurred for the purchase of telesales spaces, Betting services, games or betting with money winnings, voice or messaging chat-line with premium services;
  • The expenditure must be incurred by the certification issued by the persons entitled to release the stamp of approval of the data exposed in tax returns, or by statutory auditors.

How to Apply to access the Bonus Advertising contributions 2018.

The application must be submitted electronically on the website of revenue and shall include the identification data of the applicant; an indication of the total cost of the investments made (or to be effected) during the year and in the previous year; increased investment in percentage and absolute terms; the amount of the tax credit required; declaration in lieu of affidavit.

As for the terms of application, still not been definitively fixed: the text points out that the question "might" be submitted by 1 March to 31 March each year.

The controls for the legitimate use of the benefit will be the competence of the Revenue and Administration; in case of irregularities, the Administration itself provide any recovery of the sums disbursed through coercive procedures.