Companies, self-employed persons and non-commercial entities, from 1 to 31 October 2019, may submit applications to book the advertising bonus for investments made or to be made in the year 2019.
As from 2019, the tax credit is recognized in the single measure of 75% of the incremental value of the investments made.
The recipients of the advertising bonus are companies, self-employed and non-commercial entities that make investments in advertising campaigns in newspapers and magazines, including online, and on local TV and radio, analog or digital. The condition is that the investment must be at least 1 % higher than the amount spent, for the same purposes, in the previous year.
