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The effects of the application of the advertising tax are divided into two categories according to the importance of advertising for the purposes of advertising, within the limits and with the procedures laid down in the relevant legislation (Legislative Decree 507 / 1993), so distinguished:

  • the normal category (N)
  • the special category (S)

For the special category, the communal tax on advertising, limited to those of a commercial nature, made in the location included in the above category, is subject to an increase of 40% of the normal tariff.