Payments in cash or in kind, by way of sponsorship, paid by business income holders to amateur sports associations and clubs, for a total amount not exceeding 200 thousand euros per year, represent, for those who pay them, advertising expenses (by absolute presumption) tax deductible (pursuant to article 108, paragraph 2, TUIR) established by article 90, paragraph 8 of Law 289/2002.

A necessary condition for deductibility is that the disbursements must be aimed at promoting one's image or products, through a specific and effectively verifiable activity carried out by the beneficiaries, companies or amateur sports associations