ApprofondimentiCircolariMemorandum N. 24 March 17, 2026 2024 Sports Sponsorship Bonus

• Premise

As part of the so-called “Omnibus Decree” (Decree-Law No. 113/2024, Art. 4), the legislature has extended the tax credit for sports sponsorships to advertising investments made between August 10 and November 15, 2024.

 

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