One month to confirm the advertising bonus 2021.
From 10 January to 10 February 2022, companies, self-employed workers and non-commercial entities that in 2021 submitted notices of access to the tax credit can transmit, through the telematic services of the Revenue Agency, to the Information and Publishing Department of the Presidency of the Council of Ministers, the substitutive declaration of advertising investments actually made in 2021.
The list of subjects who submitted the communication for access to the year 2021, with the sum theoretically usable by each, was published by the Department for Information and Publishing on November 24, 2021.
Since the resources allocated to cover the benefit were lower than the total amount of the tax credit requested, they were divided among the applicants, in proportion to the amounts requested, with a percentage:
– for investments on Press: 12% circa;
– for investments on radios and televisions: 4,8% circa;
– for investments on both channels: from 4.8% to 12%.
Confirmation of reservation
The substitutive declaration must be presented through the services available in the reserved area of the Revenue Agency website, which can be accessed through the identity SPID or by means of Entratel or Fisconline credentials, issued by the Revenue Agency, or through the National Service Card or the Electronic Identity Card.
The communication can be transmitted:
– directly, by the subjects authorized to the telematic services of the Revenue Agency;
– through a group company, if the applicant is part of a corporate group. The controlling body or company and the subsidiaries are considered to belong to the group. Subsidiaries are considered to be joint-stock companies, limited partnerships and limited liability companies whose shares or quotas are owned by the controlling body or company, or through another subsidiary, for a percentage greater than 50% of the capital (article 3, paragraph 2 -bis, of Presidential Decree no. 322/1998);
– through the qualified intermediaries indicated in article 3, paragraph 3, of Presidential Decree no. 322/1998 (professionals, trade associations, Cafs, other subjects).
What to indicate in the communication
The declaration has the purpose of certifying the actual realization, in whole or in part, of the investment envisaged during the booking of the resources and indicated in the previous “Communication for access to the tax credit”, presented between the 1st and 31 March 2021 (first window) or between 1 and 31 October 2021 (second window).
In the declaration, therefore, the data relating to the advertising investments made in the year 2021:
– on daily and periodical newspapers, published in paper or digital format, registered with the Court, or with the Register of communication operators (ROC), and equipped with the responsible Director;
– on local television and radio broadcasters, analogue or digital and also on national television and radio broadcasters, analogue or digital, as long as they are not owned by the State, registered in the ROC.
The amounts must be expressed in euros, rounded to the nearest unit, according to the mathematical criterion: upwards, if the decimal fraction is equal to or greater than 50 euro cents (eg: 55.50 becomes 56); by default, if it is lower than this limit (eg: 55.49 becomes 55).
As specified in the instructions for completing the form (updated to 27 September 2021), the amount of investments indicated cannot be higher than that shown in the “Communication for access to the tax credit”, presented in 2021.
If a higher amount is reported, the web application does not allow you to continue with the compilation and the substitute declaration cannot be presented.
Tax credit required of more than 150,000 euros
If the total amount of the tax credit indicated in the substitute declaration exceeds 150,000 euros, the beneficiary is required to issue one of the following statements:
– to be registered in the lists of suppliers, service providers and executors of works not subject to attempt mafia infiltration referred to in article 1, paragraph 52, of law no. 190/2012 (for the categories of economic operators envisaged therein);
– to have indicated in the box “List of subjects subjected to anti-mafia verification” i fiscal codes of all subjects to be submitted to anti-mafia verification referred to in Article 85 of Legislative Decree n. 159/2011.
By the editorial staff