Italian government proposes moving gaming-advertising tax rules into conversion bill
The Italian government proposed an amendment to move provisions on tax deductions for legal gambling operators’ communications spending into Chamber of Deputies Bill 3045, according to a report. The proposed rules would restrict deductions for certain mandatory investments and exclude specified sponsorship, promotional, information and odds-comparison costs from IRES and IRAP deductions; they would apply from the tax period after the one ending on 31 December 2025.
If enacted, the proposed changes would alter the tax treatment of specified communications and promotional costs for gambling operators.