La Legge di bilancio ha esteso il credito di imposta, già previsto per l’anno 2022, anche per gli investimenti effettuati tra il 1° gennaio e il 31 marzo 2023, con un credito riconosciuto fino a 10.000,00 Euro per ogni soggetto richiedente.

I destinatari della misura sono i lavoratori autonomi, le imprese e gli enti non commerciali che hanno effettuato investimenti in campagne pubblicitarie, incluse le sponsorizzazioni, nei confronti di leghe che organizzano campionati nazionali a squadre, ovvero società sportive professionistiche e società/associazioni sportive dilettantistiche iscritte al Registro nazionale delle attività sportive dilettantistiche (che ha sostituito il precedente Registro CONI) in possesso dei seguenti requisiti:

1. che siano operanti in discipline ammesse ai Giochi Olimpici e paralimpici;
2. che svolgano attività sportiva giovanile;
3. soggetti beneficiari i cui ricavi, siano almeno pari a 150.000,00 Euro e non superiori a 15 milioni di Euro;
4. l’investimento in campagne pubblicitarie deve essere di importo complessivo non inferiore a 10.000,00 Euro.

Il contributo, riconosciuto sotto forma di credito d’imposta, è pari al 50% degli investimenti effettuati a decorrere dal 1 gennaio 2023 e fino al 31 marzo 2023.

La domanda di riconoscimento del suddetto contributo può essere effettuata tramite la piattaforma online, attiva dalle ore 12 dell’11 giugno 2024 e fino alle ore 23.59 del 10 agosto 2024.

Non saranno prese in considerazione domande che perverranno con modalità diversa da quella prevista o al di fuori dei termini stabiliti.

Si precisa che tale procedura riguarda esclusivamente le richieste afferenti al primo trimestre 2023 e non altri periodi del 2023 che saranno oggetto di una successiva azione.

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