Italy aims to introduce new tax rules that would make gambling-related infotainment sponsorships non-deductible. The rules would apply to expenses from the 2026 tax period. The decree published in the Official Gazette must still be converted into law within 60 days and could be amended during the parliamentary process.
Infotainment sponsorship deals are very popular in Italian football as a workaround for the Dignity Decree 2018, which imposed a blanket ban on gambling advertising and sponsorships.
Under the new tax rules, sponsorship costs incurred by entities directly or indirectly connected to licensed gambling operators will no longer be tax-deductible for IRES (Italy’s corporate income tax) and IRAP (regional tax on productive activities) purposes.
The measure applies to entities that provide gambling information, betting odds, or odds-comparison services - essentially the sports infotainment platforms currently used by gambling brands to sponsor football clubs.
Bet365 is particularly active with infotainment sponsorship deals in Italy through bet365 Scores, a sports infotainment platform offering live scores, match statistics and football content. Recently, Juventus announced an infotainment partnership with bet365 Scores.
The latest development could increase the cost of the infotainment sponsorship model that gambling brands use to preserve visibility in Italian football.
Mandatory responsible-gambling campaigns will be treated as representation expenses, with limits on their tax deductibility.
The measure is questionable because mandatory responsible gambling campaigns are regulatory obligations rather than ordinary promotional or corporate representation expenses.
The additional revenue generated will be calculated annually by the Ministry of Economy and Finance (MEF) and directed to the Fund for Structural Economic Policy Programs.
Under AGCOM rules, responsible gambling campaigns must be purely preventive and contain no promotional elements such as bonuses, odds, jackpots or calls to action
