Italy’s Senate approves excise decree with gaming sponsorship tax rules

Italy’s Senate gave final approval to a bill converting the excise decree into law, according to the report. It retains rules treating specified responsible-gambling communications by public gaming concessionaires as representation expenses and bars tax deductions for spending on prohibited gambling sponsorships, applying from the tax period after the one ending on 31 December 2025. Proposed extensions covering affiliate marketing, influencers and bonuses were rejected.