How does it work

To assess the deductibility of corporate gifts and those to customers, it is necessary to establish whether or not they can be included in the entertainment expenses, or it is necessary to verify the presence of the characteristics of:

there is no consideration or consideration given by the recipients of the goods.
Promotional purposes
disseminate the activity carried out on the market, or spread and consolidate the image of the company.
they can create, even if only potentially, future economic benefits for the company.


The expenses relating to freely distributed goods with a unit value not exceeding € 50 are fully deductible, regardless.

For the deduction of VAT: Legislative Decree 175/2014, art. 30) and art. 2, comma 2, n. 4), DPR n. 633/72, which allow 100% VAT deductibility if it is for goods with a unit cost of up to 50 euros that are sold free of charge.

Gifts to customers of goods not covered by the business activity can be classified in all respects as entertainment expenses.
Corporate gifts to employees of assets not covered by the business activity, on the other hand, can be classified as expenditure for work performance.

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