{"id":8117,"date":"2026-03-10T12:39:44","date_gmt":"2026-03-10T11:39:44","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=8117"},"modified":"2026-03-10T12:42:42","modified_gmt":"2026-03-10T11:42:42","slug":"memorandum-n-23-2026-advertising-bonus-reservation","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2026\/memorandum-n-23-2026-advertising-bonus-reservation\/","title":{"rendered":"Memorandum N. 23 2026 advertising bonus reservation"},"content":{"rendered":"

Article 57-bis of Decree Law No. 50\/2017 introduced a specific tax credit linked to \u201cadvertising campaigns\u201d carried out by companies, non-commercial entities, and self-employed workers, concerning expenses for the purchase of advertising space and\/or commercial advertisements carried out through:<\/p>\n

 <\/p>\n

(download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"

Article 57-bis of Decree Law No. 50\/2017 introduced a specific tax credit linked to \u201cadvertising campaigns\u201d carried out by companies, non-commercial entities, and self-employed workers, concerning expenses for the purchase of advertising space and\/or commercial advertisements carried out through:   (download pdf)<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[24,26],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/8117"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=8117"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/8117\/revisions"}],"predecessor-version":[{"id":8118,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/8117\/revisions\/8118"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=8117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=8117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=8117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}