Municipal Advertising Tax - ICP

The installation of advertising media and the display of advertising in the territory of the Municipality of Milan entails:

  1. the issuing of an authorization or the presentation of the Certified Start-up Report (SCIA);
  2. payment of advertising tax.

Advertising is considered to be the dissemination of advertising messages in public places, open to the public or displayed to the public, in the exercise of an economic activity. The tax applies to the advertising medium.

Advertising without authorization is abusive and, as such, punishable by law.

To find out about the services and tax aspects, consult the links listed below.

The fee provides for many cases of exemption, reported in detail in article 31 of Regulation Single property fee and market concession fee

The main exemptions concern:

Business signs
If the total surface area of ​​the signs for commercial activities and the production of goods or services does not exceed 5 square metres, the advertising tax is not due as long as these signs distinguish the location where the activity which is the subject of the tax is carried out. communication.

vehicles
Vehicles of road haulage companies regularly registered in the trade register do not have to pay the tax to display writings that convey the identity of the company, that is, the tax is not due for indicating the company name, address of the company and any telephone, fax or e-mail contact details, provided that it is affixed no more than twice and each inscription does not have a surface area exceeding half a square metre.

However, if the sign also spreads an advertising message, the fee due for self-advertising would be applied to the vehicle. In this case the calculation would be based on the net capacity of the vehicle, depending on a capacity lower or higher than 3000 kg.

In the case of shipment on behalf of third parties, carried out both by small hauliers on vehicles entirely owned by them and by companies instrumentally dedicated to the transport of goods, we are talking about transport on their own account. Therefore the exemption applies only to writings referring to the owner or the company in whose name the vehicle is registered and not, however, to the person commissioning the transport. The same principle applies when using trailers, containers and the like.

The vehicles of companies carrying out other forms of commercial activity or the production of goods and services do not benefit from any exemption.

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Updated: 16/04/2024