In Sentence No. 26368 of 12.9.2023, the Supreme Court affirmed that consideration in cash or in kind in favor of certain entities (including amateur sports associations), of an annual amount not exceeding 200,000.00 euros, constitutes, for the disbursing entity, advertising expenses, aimed at promoting the latter’s image or products through a specific activity of the beneficiary, pursuant to Article 108 co. 1 of the TUIR.
To benefit from the favorable regime, however, it is necessary that:
- the consideration disbursed is necessarily for the promotion of the image or products of the disbursing party;
- a specific activity of the recipient of the disbursement is found against the disbursement.
