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Italy publishes tax rules for gaming promotion and sponsorship costs

Regulation

Italy published a decree setting tax treatment for public gaming operators’ promotional, prevention and sponsorship spending, according to reports. The rules classify specified responsible-communication and problem-gambling-prevention costs as IRES representation expenses, while sponsorship costs that breach existing legal bans are non-deductible for IRES and IRAP. They apply to spending from the 2026 tax period.

Operators must apply the new tax classifications and cannot deduct sponsorship costs that violate existing bans.

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Regulation

Saverio Congedo addresses gambling sponsorship tax treatment in Italian parliamentary debate

Saverio Congedo, an FdI parliamentarian, addressed gambling tax provisions during the Italian Chamber's debate on the fuel decree. He said prohibited gambling and betting sponsorships should receive no tax advantage.

Saverio Congedo, a parliamentarian for Fratelli d'Italia (FdI), addressed the tax treatment of gambling and betting sponsorships during the Italian Chamber of Deputies' examination of the fuel decree, according to a report. Congedo spoke on the provisions introduced under Article 2-ter, which concern the tax treatment of concessionaires' information campaigns and of sponsorships of gambling and betting prohibited by law. He described gambling as a delicate matter that merits further examination, rejected criticism raised during the discussion and referred to the changes approved during parliamentary examination.

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