Access to the 50% tax credit for sports sponsorships made between August 10 and November 15, 2024 is still possible. Applications can be submitted until 11:59 PM on April 18, 2026 with automatic evaluation. The incentive is aimed at companies, self-employed workers and non-commercial entities located throughout Italy.
Beneficiaries and eligible activities
Companies, self-employed workers and non-commercial entities that made investments in advertising campaigns and sponsorships (with traceable payments) to leagues organizing national championships, professional sports clubs or amateur sports clubs and associations registered in the National Register of Amateur Sports Activities can access. Clubs must operate in Olympic and Paralympic disciplines and conduct youth sports activities.
Requirements for beneficiary sports clubs
Sports clubs receiving sponsorship must have 2023 revenues (produced in Italy) between 150,000 euros and 15 million euros. The requirement is not mandatory for clubs and associations established from 2023. Sponsorships to entities under special regime for amateur sports associations are excluded. Consideration must constitute advertising expense for promoting image, products or services of the granting entity.
Amount and credit intensity
Minimum investment is 10,000 euros (VAT excluded). Tax credit equals 50% of expenses incurred from August 10 to November 15, 2024, with no upper limit. In case of insufficient resources, distribution occurs proportionally with individual limit of 5% of total annual resources. Credit granted under De Minimis Regime.
Usage method and certification
Credit usable exclusively in offset via F24 from fifth working day following beneficiary list publication. Required expense certification by Audit Committee President, legal auditor, accountant, labor consultant or tax assistance center manager. Credit must be indicated in income tax return of recognition period and subsequent ones until usage completion.
For the complete technical sheet with required documentation, consult the full document. Studio RCG is available to verify requirements and assist in submitting tax credit access application.