Tax Incentives for the 38th America’s Cup in Italy: a technical overview

Decree-Law No. 38 of March 27, 2026, has introduced significant fiscal relief measures to support the 38th America’s Cup (“Naples 2027“), which initiates its preliminary competitive stages with the Louis Vuitton Preliminary Regatta in Cagliari from May 21 to 24, 2026. This newly established tax framework is strategically tailored to reduce the operational costs of sports entities, organizing bodies, and international athletes participating in the event.

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