Tempo di lettura: 2 minuti

Fino al 31 marzo 2021 sarà possibile presentare la comunicazione per l’accesso al credito d’imposta per investimenti pubblicitari, realizzati o ancora da realizzare nel 2021, utilizzando i servizi resi disponibili nell’area
riservata del sito dell’Agenzia delle Entrate, accessibili tramite Spid, Carta nazionale dei servizi o Carta d’identità elettronica, e con Entratel e Fisconline.

La legge di bilancio 2021 n. 178/2020 ha previsto per il biennio 2021-2022 un credito di imposta per investimenti pubblicitari pari al 50% dell’intero valore degli investimenti pubblicitari effettuati sui giornali quotidiani e periodici, anche online, entro il limite massimo di 50 milioni di euro, per ciascuno degli anni 2021-2022.

Per quanto riguarda a pubblicità sulle emittenti televisive e radiofoniche locali, si applica la normale disciplina di cui al comma 1-bis dell’articolo 57-bis del DL 50/2017: il credito d’imposta, quindi, è riconosciuto nella misura unica del 75% del valore incrementale, purché pari o superiore almeno dell’1% degli analoghi investimenti effettuati sullo stesso mezzo di informazione nell’anno precedente. Resta ferma l’applicazione del limite de minimis di cui ai Regolamenti dell’Unione europea.

La compilazione della domanda

Nel riquadro dati degli investimenti e del credito richiesto andranno compilati i campi seguenti:

  • in colonna 2 l’ammontare degli investimenti effettuati e/o da effettuare nell’anno di riferimento dell’agevolazione sulla stampa;
  • in colonna 6, l’ammontare degli investimenti effettuati e/o da effettuare nell’anno di riferimento dell’agevolazione sulle emittenti televisive e radiofoniche locali;
  • in colonna 7, l’ammontare degli investimenti effettuati nell’anno precedente sulle emittenti televisive e radiofoniche locali.

La colonna 3 non va compilata. Le altre colonne sono compilate automaticamente dall’applicazione web. Per gli investimenti indicati sul canale “Emittenti televisive e radiofoniche locali”, l’applicazione web non consente la compilazione della comunicazione/dichiarazione sostitutiva se la misura percentuale dell’incremento esposta nella colonna 13 è inferiore alla soglia dell’1 per cento.

Successivamente alla presentazione delle dichiarazioni sostitutive verrà stilato l’elenco dei soggetti ammessi all’agevolazione e il credito d’imposta effettivamente spettante, che sarà utilizzabile in compensazione, a partire
dal quinto giorno lavorativo successivo alla pubblicazione dell’elenco, mediante modello F24, esclusivamente tramite i servizi telematici dell’Agenzia delle Entrate, utilizzando il codice tributo “6900”.



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