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Investing in advertising and credit tax: what changes with the support-bis decree

With the approval of the Sostegni-bis decree, the derogation regime for the bonus on advertising investments introduced in 2020 (dl Relaunch, n.34 / 2020), was also extended for the following two-year period, i.e. for the years 2021 and 2022.


The substantial change concerns the fact that the tax credit is no longer on an "incremental" basis but is calculated on the entire advertising expenditure . Furthermore, the extension also continues to include advertising investments made on local and national television and radio broadcasters, analogue or digital, not with state participation.

The bonus is equal to 50% of the total amount of advertising investments made on each information medium . With the new Sostegni-bis decree, two other requirements have been introduced: those who have not made any investment in advertising for the year 2020 and also those who started their business in 2021 can access the bonus.


In "Il Sole 24 Ore" of 2 September 2021, with an article by PS Mofredini entitled "Advertising bonus 2021: questions desk from 1 to 31 October" it is noted that the advertising bonus is granted in a single measure of 50% the value of advertising investments made, and in any case, within the limits of EU regulations, within the limit of 90 million: 65 for advertising investments in newspapers, newspapers and periodicals (including online) and 25 for investments made on television and radio broadcasters .

In case of insufficiency of the available resources, they will be distributed among the beneficiaries in a proportional measure.


As regards the classification in the balance sheet items, it should be noted that the cost of advertising, which can no longer be capitalized, will no longer be recorded in item B.12 of the income statement, but in item B.7 (expenses related to credit tax). Furthermore, the tax credit will be recorded in item A.5 of the income statement, as it can be configured as an “operating account” contribution.

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