{"id":17202,"date":"2020-06-14T07:45:00","date_gmt":"2020-06-14T05:45:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2020\/06\/14\/bonus-pubblicita-2020-per-incentivare-la-ripresa\/"},"modified":"2020-06-14T07:45:00","modified_gmt":"2020-06-14T05:45:00","slug":"bonus-pubblicita-2020-per-incentivare-la-ripresa","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/bonus-pubblicita-2020-per-incentivare-la-ripresa\/","title":{"rendered":"Bonus\u00a0pubblicit\u00e0\u00a02020\u00a0per\u00a0incentivare\u00a0la\u00a0ripresa"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>L&#8217;articolo 98 del Dl 18\/2020 ha introdotto importanti modifiche al cd.\u00a0bonus\u00a0pubblicit\u00e0, giustificate dall&#8217;esigenza di contrastare il drastico calo degli investimenti pubblicitari che sta penalizzando le numerose realt\u00e0 editoriali.<\/p>\n<p>&nbsp;<\/p>\n<p>La modifica, limitatamente al solo anno d&#8217;imposta\u00a02020, ha introdotto un regime straordinario di accesso al credito d&#8217;imposta, prevedendone la determinazione nella misura unica del 30% degli investimenti pubblicitari effettuati nel corso dell&#8217;esercizio\u00a02020, anzich\u00e9 nel limite del 75% dei soli investimenti incrementali rispetto all&#8217;esercizio precedente. Il decreto &#8220;Rilancio&#8221; ha modificato la percentuale dell&#8217;importo dell&#8217;investimento pubblicitario agevolabile, innalzandola dal 30% al 50%. Conseguentemente, il nuovo decreto aumenta il tetto di spesa per l&#8217;anno\u00a02020\u00a0fino a 60 milioni di euro. Restano confermate nel Decreto &#8220;Rilancio&#8221; tutte le altre modifiche al\u00a0bonus\u00a0pubblicit\u00e0\u00a0apportate dall&#8217;articolo 98 del Decreto Cura Italia convertito nella legge 27\/2020.<\/p>\n<p>&nbsp;<\/p>\n<p>Il legislatore d\u2019emergenza si \u00e8, inoltre, preoccupato di\u00a0differire di 6 mesi\u00a0la finestra temporale di 30 giorni per l\u2019invio\u00a0delle\u00a0comunicazioni telematiche\u00a0di accesso al beneficio: la comunicazione va presentata dal\u00a01\u00b0 settembre\u00a02020\u00a0al 30 settembre\u00a02020, nelle modalit\u00e0 indicate al comma 5,\u00a0Dpcm n. 90 del 16 maggio 2018. Viene comunque confermata la validit\u00e0 delle comunicazioni gi\u00e0 trasmesse da imprese, lavoratori autonomi ed enti non commerciali entro il termine del 31 marzo\u00a02020.<\/p>\n<p>&nbsp;<\/p>\n<p>A seguito delle citate modifiche valevoli\u00a0solo\u00a0per l\u2019anno\u00a02020, la platea dei soggetti potenzialmente interessati al\u00a0bonus\u00a0pubblicit\u00e0\u00a0si \u00e8 notevolmente\u00a0ampliata. Vale la pena pertanto ricordare, ancorch\u00e9 non abbiano subito alcuna variazione, la natura delle spese agevolabili e gli altri requisiti richiesti dalla norma per accedere all\u2019agevolazione. Le spese ammissibili sono gli investimenti in\u00a0pubblicit\u00e0\u00a0esclusivamente sui due\u00a0seguenti canali:<\/p>\n<ol>\n<li>nell\u2019ambito della programmazione di\u00a0emittenti televisive\u00a0e\u00a0radiofoniche locali, analogiche o digitali, iscritte presso il Registro degli operatori di comunicazione di cui all\u2019articolo 1, comma 6, lettera a), numero\u00a05) della legge 249\/1997;<\/li>\n<li>su\u00a0giornali quotidiani\u00a0e\u00a0periodici, pubblicati in edizione cartacea o editi in formato digitale con le caratteristiche indicate all\u2019articolo\u00a07, commi 1 e 4, del Dlgs 70\/2017, iscritti presso il competente Tribunale, ovvero presso il menzionato Registro degli operatori di comunicazione, e dotati in ogni caso della figura del direttore responsabile.<\/li>\n<\/ol>\n<p>Non\u00a0sono, pertanto, ammesse al credito d\u2019imposta le\u00a0spese\u00a0sostenute per\u00a0altre forme\u00a0di\u00a0pubblicit\u00e0\u00a0(come, a titolo esemplificativo e non esaustivo: grafica pubblicitaria su cartelloni fisici, volantini cartacei periodici,\u00a0pubblicit\u00e0\u00a0su vetture o apparecchiature,\u00a0pubblicit\u00e0\u00a0mediante affissioni e display,\u00a0pubblicit\u00e0\u00a0tramite social o piattaforme online, banner pubblicitari su portali online, ecc.). Al riguardo \u00e8 opportuno segnalare il chiarimento pubblicato dal dipartimento per l\u2019informazione e per l\u2019editoria della presidenza del Consiglio dei ministri, relativo alle\u00a0spese di intermediazione\u00a0che, come prevede il decreto 50\/2017, vanno obbligatoriamente scorporate in quanto escluse dal beneficio. Pertanto, ai fini dell\u2019agevolazione,\u00a0il contratto e la fattura\u00a0dovranno indicare\u00a0specificamente\u00a0il\u00a0costo dell\u2019inserzione pubblicitaria\u00a0nell\u2019ipotesi in cui il contratto comprendesse ulteriori servizi.<\/p>\n<p>&nbsp;<\/p>\n<p>Per avere diritto al credito d\u2019imposta e necessaria la sussistenza di un &#8220;investimento incrementale&#8221;, ossia del fatto che l\u2019investimento effettuato sia superiore almeno dell\u20191% agli analoghi investimenti effettuati sui medesimi mezzi di informazione nell\u2019anno precedente. L\u2019incremento \u00e8 riferito al complesso degli investimenti effettuati. Per l\u2019anno\u00a02020, il credito d\u2019imposta \u00e8 calcolato sugli investimenti effettuati e non su quelli incrementali.<\/p>\n<p>&nbsp;<\/p>\n<p>Per accedere al credito d\u2019imposta per gli\u00a0investimenti pubblicitari\u00a0occorrer\u00e0:<\/p>\n<ul>\n<li>trasmettere apposita\u00a0istanza prenotativa\u00a0mediante i servizi resi disponibili dall\u2019Agenzia delle Entrate dal 1\u00b0 settembre al 30 settembre\u00a02020. L\u2019istanza dovr\u00e0 contenere i dati degli investimenti pubblicitari effettuati o da effettuare entro il\u00a031.12.2020 (all\u2019istanza\u00a0non\u00a0dovr\u00e0 essere allegato alcun\u00a0documento);<\/li>\n<li>ai fini della determinazione dell\u2019importo agevolabile, le spese sostenute vanno quantificate sulla base del principio di\u00a0competenza;<\/li>\n<li>l\u2019effettivo sostenimento delle spese deve risultare da\u00a0apposita attestazione\u00a0rilasciata dai soggetti legittimati a rilasciare il visto di conformit\u00e0 dei dati esposti nelle dichiarazioni fiscali, ovvero dai soggetti che esercitano la revisione legale dei conti;<\/li>\n<li>entro il 31 gennaio dell\u2019anno 2021 dovr\u00e0 essere presentata con le stesse modalit\u00e0 dell\u2019istanza prenotativa, una apposita dichiarazione sostitutiva attestante l\u2019effettiva realizzazione dell\u2019anno agevolato degli investimenti quantificati nell\u2019istanza prenotativa.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Il credito d\u2019imposta \u00e8 utilizzabile esclusivamente\u00a0in compensazione\u00a0mediante\u00a0mod. 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