Italy classifies responsible-gambling campaign spending as representation expenses
Italy's Decree-Law No. 153 of 26 August 2026 reportedly classifies concessionaires' spending on responsible-gambling communications as representation expenses for income-tax purposes. The treatment subjects those costs to the applicable deduction limits rather than making them wholly non-deductible; the decree also addresses certain sponsorships linked directly or indirectly to gambling operators.
Concessionaires may be unable to deduct all the costs of campaigns they are required to fund.