2021 advertising bonus, the application window will reopen on 1st September and there will be time until the 30th September deadline. The tax exemption will equal 50 percent of the investments, due to the changes introduced by the Sostegni bis decree.
2021 ad bonus, apply from 1st September To access the tax credit.
as a result of Ads submitted by Sostegni edict bis And confirm it during the conversion, the window for ad reward access requests, which can be sent by . will reopen Deadline September 30, 2021.
to me advertising investments conducted on newspapers, as well as in Radio and TV broadcasting stations, The credit tax It will be recognized in the amount of 50 per cent of the amount incurred.
The exemption scheme introduced in 2020 has been extended to 2021 and 2022, expanding the benefits of incentives to the publishing and advertising sector.
Advertising Reward So it will not be counted on the increased investment, but on Total amount spentThis is in accordance with the established limit of 90 million euros for the year 2021.
2021 advertising bonus, new application window from 1 to 30 September
The Condition for an increase in investment made, which is at least 1 percent compared to the previous year, is also no longer valid advertising bonus relating to the years 2021 and 2022.
The novelty was introduced by Sostegni edict bis Parallel to this, a new time window was envisioned forSend questions.
To access the tax credit you can do Application from September 1 and up to Deadline September 30th.
It would be possible anyway Replace the reservation connection that has already been sent By the deadline prior to the end of March, by submitting a new online application by September 30, 2021. In any case, the new calculation parameters for already submitted applications will also be approved.
Removing the additional requirement expands access to the ad reward, but it’s not the only new that has been introduced.
After the amendments stipulated in the 2021 Budget Law, which set the tax exemption due for investments in the press at 50 percent,Article 67 Paragraph 10 of Decree-Law No. 76/2021 It has also standardized the calculation rules for investments in radio and television.
2021 advertising bonus, in September news application to calculate the tax credit
For 2021 and 2022 advertising bonus, both for investments Newspapers (also online) Of the Radio and TV broadcasting stations, will be equal to 50% of the investment value done.
In view of the imminent opening of the channel to send the application to reach the 2021 advertising reward, it is good to summarize Ads.
as it seems from Department of Media and Publication:
- For purposes of determining the remuneration payable, Calculation basis The increased value of the investment planned and executed during the year will not be in the tax exemption, but the entire amount of the investment planned and executed;
- The Ad Reward Percentage It was established as a single 50 percent metric, whether for investments in journalism or in radio and television.
what a total 90 million euros annually, 65 million of which will be allocated to advertising investments in daily and periodicals, including online, and 25 million to investments in local and national, analog or digital, non-state-owned television and radio broadcasting stations.
Advertising bonus 2021, 2 application stages
Net new deadline September 30, 2021, theprocedural process to reach advertising bonus.
First of all, it has been determined that the facility targets companies, the self-employed and the non-commercial entities in which it invests Advertising campaigns in the press, radio or television.
Advertising investments made on local, analog or digital television and radio broadcasting stations, registered in the ROC and in newspapers and daily periodicals, published in paper or digital form, registered with the court, or in the ROC, equipped with the Director are permitted. responsible.
Anyone wishing to take advantage of the 50 percent tax credit must submit two different questions:
- The first, from September 1 to September 30, is “Contact to access the tax credit” , indicating data on investments that have already been made or will be made during the year;
- The second, From 1 to 31 January From the year following the reference year, is “Declaration of Replacement Investments” , to be used specifically to indicate that the investments included in the connection have already been made.
At the conclusion of the procedures for obtaining the tax exemption, the ball passes in the hands of the Department of Information and Publication: according to the spending limit, which is equal to 90 million for the year 2021,List of accepted applicants and amount of advertising reward Already recognized, for use in compensation using Form F24.