Video surveillance information signs are not subject to the advertising tax

Information signs stating “video surveillance area” and the company name are not subject to the advertising tax. This was affirmed by the Provincial Tax Commission (Ctp) of Reggio Emilia in ruling No. 186/2021, filed on 07/14/2021.

The Ctp upheld a company’s appeal against a notice of assessment issued by Ica (Imposte comunali affini) Ltd. for misreporting and late payment of advertising taxes related to plaques placed on the fence of the company’s property.

The commission affirmed that Article 17 (i) of Legislative Decree 507/1993 provided that “exempt from the municipal tax on advertising are signs, plaques and the like whose display is mandatory by the provision of law or regulation provided that the size of the medium used, if not expressly established, does not exceed half a square meter in area.”