Italian Chamber approves tax rules for gambling concessionaires
Italy’s Chamber of Deputies approved the conversion bill for the excise decree, which includes tax provisions for public gaming and betting concessionaires. The rules classify certain responsible-gambling and prevention campaign spending as representation expenses and make costs for prohibited sponsorships non-deductible for IRES and IRAP from the 2026 tax period; related provisions in the new income tax code take effect on 1 January 2027.
The provisions change how concessionaires and related businesses can deduct specified campaign and sponsorship costs.