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Italy’s government decree limits tax deductions for gaming communications and sponsorships

Regulation

Italy’s decree-law 153, in force from 27 August 2026, classifies concessionaires’ responsible-gambling communications spending as representation expenses for tax purposes. The technical report puts affected investment at about €7m annually and €3m in 2026, but says the resulting tax revenue cannot yet be estimated; the decree also restricts deductions for certain gaming-related sponsorships and information services.

The measures change the tax treatment of concessionaire communications spending and certain gaming-related sponsorship costs.

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Regulation

Italian Senate sets 21 September deadline for gaming-tax decree amendments

Italy’s Senate Finance and Treasury Commission set 14:00 on 21 September as the deadline for amendments and motions on a bill converting an excise-tax decree, according to the report. The text describes tax treatment for certain responsible-gambling communications and says costs for prohibited gambling sponsorships would not be deductible for IRES or IRAP purposes; the rules apply from tax year 2026 for calendar-year taxpayers.

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