CircolariScadenze / adempimentiMemorandum N. 4 Jan. 16, 2026 Advertising bonus and submission of the 2025 investment declaration

16 January 2026
  1. ADVERTISING BONUS 2025

In order to benefit from this tax relief, interested parties must have submitted the “Communication for access to tax credit,” containing data relating to investments made/to be made during the year, on a ‘reservation’ basis (for 2025, the “reservation” had to be made between March 1 and March 31, 2025).

 

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