From 1 March 2021 to 31 March 2021 taxpayers may file the notification to benefit from the tax credit on investments in advertising campaigns, so-called “advertising bonus”, made or that will be made in the year 2021.

The “Notification to benefit from the tax credit” has to be submitted to the Department for Information and Publishing of the Presidency of the Council of Ministers through the online services made available by the Revenue Agency.

Submitting this notification fulfills the function of “making a reservation” for the bonus. Investments must be confirmed by transmitting an “Affidavit of actual investments” from 1 January to 31 January of the following year.

Businesses, the self-employed and noncommercial entities are eligible for the benefit in connection with investments in advertising campaigns on the daily and periodic press, including on digital media, and on local television and radio broadcasters.

The attached file describe the specific features of the tax credit for the year 2021.