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NIENTE BONUS INVESTIMENTI PUBBLICITARI SE NON C'è "INCREMENTO"


L'articolo 57-bis del Dl 50/2017 riconosce alle imprese, ai lavoratori autonomi ed agli enti non commerciali, a decorrere dall'anno 2018, un credito d'imposta sugli investimenti pubblicitari incrementali il cui valore superi di almeno l'1% degli analoghi investimenti effettuati nell'anno precedente sugli stessi mezzi di informazione. Il presupposto posto alla base della concessione del beneficio fiscale, è dunque l'investimento "incrementale". Di conseguenza, in assenza di dati storici di confronto, come nel caso posto all'attenzione dell'Agenzia delle Entrate con la Risposta n. 38/2018, l'impresa nata da poco, che effettui investimenti pubblicitari durante il primo anno di attività, non può beneficiare del bonus in oggetto. Tuttavia, concludono le Entrate, "il soggetto istante potrà beneficiare del credito d'imposta per le spese eventualmente sostenute nell'anno 2018, qualora rispondenti ai requisiti di agevolabilità richiesti dalla norma, a condizione che risulti rispettata la condizione relativa all'incremento dell'investimento compiuto di cui al citato articolo 57-bis". Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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