Article 81, paragraph 1, of the legislative decree of 14 August 2020, n.104, converted, with amendments, by law of 13 October 2020, n.126 granted to self-employed workers, companies and non-commercial entities that make investments in advertising campaigns, including sponsorships, towards leagues that organize national team championships in the Olympic disciplines or professional sports clubs and sports clubs and associations amateur athletes registered in the CONI register operating in disciplines admitted to the Olympic Games and carrying out youth sports activities, a contribution, in the form of a tax credit, equal to 50% of the investments made from 1 July 2020 until 31 December 2020.
The Decree of the President of the Council of Ministers of 30 December 2020 implemented the law, regulating the requirements and methods of submitting applications.
To apply for recognition of the aforementioned contribution it is necessary to fill in the form and send it, with the required attachments, to the following address ufficiosport@pec.governo.it and to the email address servizioprimo.sport@governo.it.
The deadline for submitting applications is set for April 1, 2021.