Applications are now open to request the 2025 advertising bonus, which rewards investments in the field of communication with a tax credit. The deadline will be March 31 to send "reservations" through a specific online service available in the reserved area of the Revenue Agency website, in the "Services" section, under "Communicate". On the same website, in the section dedicated to the benefit, the form to use and the instructions for filling it out are published.
The measure – From 2023, the measure is applied according to the ordinary rule, which provides for a tax credit equal to 75% of the incremental value of investments made by businesses, self-employed workers and non-commercial entities in advertising campaigns in daily and periodical press, including online. The incentive is subject to a minimum increase of 1% compared to similar investments made in the previous year in the same media. The benefit is granted until the annual resources allocated, equal to 30 million euros, have been exhausted. The sum can only be used as a set-off, by submitting the F24 form exclusively through the Revenue Agency's online services. The tax credit has been subject to changes and adjustments over time. Compared to the original version, for example, investments made in television and radio broadcasters, whether analog or digital, have been removed from the scope of the incentive. Exceptionally, then, during the Covid crisis period (three-year period 2020-2022), access to the bonus was temporarily facilitated thanks to the elimination of the requirement for an increase in investment provided for by the standard regulation.
Conditions – Eligible expenses are those related to the purchase of advertising space and commercial insertions, scheduled and carried out during the year, in newspapers and periodicals, in paper or digital format, registered with the competent Court or with the Register of Communication Operators and with a responsible director. Excluding ancillary expenses, intermediation costs and any other expense other than the purchase of advertising space as well as any other form of advertising. The costs are pertaining to the year in which the services were completed.
