IoAiutoBra 1 red


The tax rate is reduced to half:

  • for advertising made by committees, associations, foundations and any other body that has no purpose for profit;
  • for advertising relating to political, trade union and class manifestations, cultural, sporting, philanthropic and religious, from anyone realized, with the patronage or participation of the local government agencies;
  • for advertising related to patriotic, religious, traveling and charity festivities


They are exempt from tax:

  1. the advertisements made in the premises used for the sale of goods or the provision of services when referring to the activity carried out in the same way, as well as the advertising media, except the signs, exhibited on the windows and the entrance doors of the premises themselves, provided that they are relevant to the activity carried out by them and do not exceed them, the total area of ​​one square meter for each showcase or entry;
  2. public notices displayed on the showcases or in the entrance doors of the premises, or in the immediate vicinity of the point of sale, relating to the activities carried out, as well as those relating to the location and use of utilities that do not exceed the surface area of ​​half a square meter and those relating to the lease or sale of buildings on which they are affixed, of a surface area not exceeding one quarter of a square meter;
  3. the advertising made on the inside, on the exterior facades, or on the fences of the public showrooms when referring to the representations in programming;
  4. advertising, excluding signs, relating to newspapers and periodicals, if exposed on the exterior facades of the newsstands or in the shop windows or at the entrance to shops where the sale is made;
  5. the publicity of public transport facilities of any kind inherent in the activity carried out by the transport undertaking, as well as the tables displayed outside the stations themselves or along the travel itinerary for the part where they contain information on how to perform the service;
  6. advertising displayed inside rail, aircraft and ship vehicles;
  7. the advertising, however, carried out exclusively by the State and by the local public authorities;
  8. the insignia, the plates and alike apposti for the discovery of the headquarters of committees, associations, foundations and any other entes that does not pursue profit purpose;
  9. the plates and the like, the display of which is mandatory by law or regulation, provided that the size of the medium used, if not expressly stated, does not exceed the half square meter of surface area;
  10. the marks of the exercise of business and production of goods or services which distinguish the head office where the activity to which they relate relates, of a total area of ​​up to 5 square meters.