L’art. 4 del D.L. 148 del 16 ottobre 2017 disciplina gli incentivi fiscali agli investimenti pubblicitari e in materia di audiovisivo. Questo articolo, introduce delle modifiche alla normativa del credito d’imposta, riconoscendo il bonus ad imprese e lavoratori autonomi che decideranno di promuovere la propria attività su testate online, quotidiani, periodici, emittenti televisive e radiofoniche.
Si potrà usufruire del credito d’imposta, per gli investimenti pubblicitari, effettuati dal 24 giugno 2017 al 31 dicembre 2017.
A chi spetta il credito d’imposta
Nella normativa, non c’è nessuna novità in merito all’ambito soggettivo di applicazione del credito di imposta. La disposizione infatti fa riferimento a:
- imprese
- lavoratori autonomi.
Investimenti pubblicitari ammissibili
Una delle modifiche apportate all’art. 4 del D.L. 148/2017 riguarda gli investimenti ammissibili al beneficio, con l’estensione agli investimenti pubblicitari sulle testate on line. Nella vecchia normativa, invece, non si faceva riferimento a queste ultime.
Gli investimenti devono essere incrementali, cioè il loro valore deve superare almeno dell’1% quello relativo agli investimenti effettuati sugli stessi mezzi di informazione nell’anno precedente.
Ammontare del credito d’imposta
Il credito d’imposta, si rivolge a lavoratori autonomi ed imprese nella misura del 75% del valore incrementale degli investimenti effettuati. L’aliquota, invece, sale al 90% nel caso in cui gli investimenti siano effettuati da microimprese e startup innovative.
Ovviamente sarà necessario verificare che l’ammontare degli investimenti pubblicitari realizzati in un determinato anno sia superiore, almeno dell’1%, a quello degli investimenti effettuati nell’anno precedente. Se la verifica ha esito positivo, si applicheranno al valore incrementale le aliquote del 75% e del 90%, a seconda dei casi.
Utilizzo del credito d’imposta
L’art. 17 del D.Lgs 241 del 9 luglio 1997 dispone che, il credito d’imposta è utilizzabile esclusivamente in compensazione e previa istanza diretta al Dipartimento per l’informazione e l’editoria della Presidenza del Consiglio dei Ministri.
Il decreto di attuazione, che dovrebbe essere emanato entro il 22 ottobre 2017, chiarirà termini e modalità di presentazione delle domande per beneficiare del credito d’imposta.
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