Italy makes specified gambling sponsorship costs non-deductible under decree
Italy’s government decree-law 153, published on 26 August 2026 and effective from 27 August, changes tax treatment for gambling-related sponsorships and online gambling concessionaires. It disallows deductions for specified sponsorship costs and classifies certain concessionaire investments as representation expenses subject to the relevant limits, applying from tax periods after the one underway on 31 December 2025.
Operators and related information or comparison services face reduced tax deductions for specified sponsorship and investment costs.