Sponsor the Rally

Rally Gallery

Discover the excitement of our past and future races.

Who benefits and how it works in Italy

All taxpayers not subject to the flat-rate tax regime

What are the tax advantages of sports sponsorship?

Sponsorship expenses are fully deductible, as are advertising expenses, given that they are contracts for reciprocal performance.

The deductibility of sports sponsorships is governed by a special regulation, introduced by Article 90, paragraph 8, of Law 289/2002.

According to this provision, the consideration in cash or in kind paid to companies, amateur sports associations, foundations established by educational institutions, and school sports associations that carry out youth activities recognized by sports federations or sports promotion bodies constitutes an advertising expense for the sponsoring entity up to a total annual amount not exceeding €200,000.

This means that, up to a limit of €200,000 per year, sponsorship expenses incurred by companies are fully deductible from business income as advertising expenses.

This regulatory provision represents an absolute legal presumption, meaning a rule that leaves no room for exceptions or discretion by the tax authorities.

Therefore, companies that meet the legal requirements can fully deduct sports sponsorship expenses up to €200,000, without having to demonstrate the actual advertising effectiveness of the investment.

Furthermore, the VAT on these expenses is fully deductible.

A practical example:

on a gross annual income of €100,000 with a sponsorship of €10,000

Tax savings of €4,000

Taxes without sponsorship: Approximately €35,000

Taxes with sponsorship: Approximately €31,000

Show off your presence with our numbers

Give your company, your brand and your brand the opportunity to establish themselves in the world thanks to the visibility of the competitions and our social channels.

Where would you like to be?

Doors, hoods, trunks, technical and non-technical clothing!
Be the first to reserve your advertising space for the 2025 season!

Modern or historical races?

With our experience in the racetrack, we can race with anything you desire! Would you like to show off your skills with a vehicle of your choice and in a specific race? If it's not already scheduled, ask us about availability using the contact form!

Sponsorship Contacts

For sponsorship information, contact us now!