Lucia Starola

Cultural heritage sponsorship: fiscal policies



The paper drafts a brief digression about the origin of the word "sponsorship", outlining both its economic and its legal meaning, with specific reference to the differences compared to donations and entertainment allowances. The tax implications are taken into account both under the income tax point of view - on the sponsor's and on the beneficiary's side - and with reference to VAT profiles, concluding with the classification of sponsorship fees among advertising expenses, therefore fully deductible.


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