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Return-Path: <a0i5e1@bounce.musvc.com> Delivered-To: info@lareco.it Received: by mail.planetcloud-host.com (Postfix, from userid 99) id 3595614602; Tue, 17 Feb 2026 12:15:46 +0100 (CET) Authentication-Results: mail.planetcloud-host.com; dkim=pass (2048-bit key) header.d=laprovincia.it header.i=@laprovincia.it header.b="nl4BbS76" X-Spam-Checker-Version: SpamAssassin 3.4.0 (2014-02-07) on mail.planetcloud-host.com X-Spam-Level: X-Spam-Status: No, score=-6.3 required=5.0 tests=DKIM_SIGNED,DKIM_VALID, DKIM_VALID_AU,HTML_IMAGE_RATIO_08,HTML_MESSAGE,LOTS_OF_MONEY, RCVD_IN_DNSWL_BLOCKED,RCVD_IN_IADB_DK,RCVD_IN_IADB_DMARC,RCVD_IN_IADB_ESP, RCVD_IN_IADB_LISTED,RCVD_IN_IADB_OPTIN,RCVD_IN_IADB_OPTIN_GT50, RCVD_IN_IADB_RDNS,RCVD_IN_IADB_SENDERID,RCVD_IN_IADB_SPF,RCVD_IN_IADB_VOUCHED, RCVD_IN_MSPIKE_H3,RCVD_IN_MSPIKE_WL,RCVD_IN_VALIDITY_RPBL_BLOCKED, RCVD_IN_VALIDITY_SAFE_BLOCKED,SPF_HELO_PASS,SPF_PASS,T_KAM_HTML_FONT_INVALID, URIBL_BLOCKED autolearn=disabled version=3.4.0 Received-SPF: Pass (sender SPF authorized) identity=mailfrom; client-ip=93.174.64.75; helo=mx64075.sh02.musvc.com; envelope-from=a0i5e1@bounce.musvc.com; receiver=info@lareco.it Received: from mx64075.sh02.musvc.com (mx64075.sh02.musvc.com [93.174.64.75]) (using TLSv1.2 with cipher ECDHE-RSA-AES256-GCM-SHA384 (256/256 bits)) (No client certificate requested) by mail.planetcloud-host.com (Postfix) with ESMTPS id C395A145DC for <info@lareco.it>; Tue, 17 Feb 2026 12:15:01 +0100 (CET) DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=ml02; d=laprovincia.it; h=Message-ID:From:Reply-To:To:Subject:Date:MIME-Version:Content-Type:List-Id: List-Unsubscribe:Feedback-ID:X-CSA-Complaints:List-Unsubscribe-Post:To:From: Subject:Reply-To; t=1771326941; x=1771629341; bh=PwImrML1EQ3JQ6z0hTCIYkAkPT4TdnPDL/m4UogO2wY=; b=nl4BbS76XjVI85/FznPFd+eiidIXM6qTcuMKenxg0Oss+O+odzHnUVVnFW2X4Au/2i1ATJwhK+JD s6swzeTr58k4cN8kJYBcr6Hnlk9Ak+6DtZJmYX+8MYLa5eIunFHw4MthsFoPg64HQcs/0by4tkEi SRPsTcipFjIsB3tWImfQ/8YZCuCz+6wouZ+6XWU31BaUMzgkjGiCdplGEQFJ7DiM31s4JTQztiZR M37PWRib5NG4CHgJ3yOGFCDivgeOPcqu/4kice0L8ck/JHVhWseuQ5fC+YuFPVkHBl+Cjp0ZwJhH TMQ2IXgCA/5oZmpVPfokTYYQRml9AkGwo2BlUg== Message-ID: <202602171215003657.610024.73335.109551@musvc.com> From: =?UTF-8?Q?Commerciale_SPM?= <newsletter@laprovincia.it> Reply-To: segreteria.como@spm.it To: info@lareco.it Subject: =?UTF-8?Q?Bonus_Pubblicit=C3=A0=2C_richiedilo_per_il_2026=21?= Date: Tue, 17 Feb 2026 12:15:01 +0100 MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="Mark=_63906927301776767313310957" X-Priority: 3 X-Abuse: Please report abuse here: https://sesaab.musvc2.net/p?c=109551 X-rpcampaign: SesaabServiziSrl_73335 List-Id: <109551.13> List-Unsubscribe: <mailto:109551.610024.1afc94dd-77f7-4cc6-8bc7-a9eae77ac5dc.13.16225@unsubscribe.musvc.com>, <https://sesaab.musvc2.net/e/o?q=9%3d2ZLa6Q%26y%3dW4%26D%3dDb3RH%26K%3d7QMf3T%26u%3dWb6pe54q-c86J-Zd3I-dc3J-705nA8Wn964p%26A%3djDsK_sqfv_5Zy7s5pK.jJ%26vO%3d8SFY6%26G%3dnfjUrW.fCnEmI3.9pC%26q%3dIvI993.DrP%26e38%3dDuJ3_NRsc_Yb_HdyQ_Rs_NRsc_Xg1ME65D.An1vHtF.pKn_HdyQ_RsBsE1PfDq_NRsc_XgE3PpK7_KqJvKoI.nOqN_5wTp_FBj4_5wTp_F07QMf3T_5wTp_Ebi16D_sqfv_44D7g3LZe4-JcgW-G9dV-K8dW-nef1rc81pae3_7b1n5wTp_Ebj4YEtJ_5wTp_F02S_5wTp_Ebj4ar_sqfv_44Db3RH%26P%3d-3ZMZ0UKe0> Feedback-ID: 109551:109551.16225:musvc X-CSA-Complaints: csa-complaints@eco.de X-msgtype: t Auto-Submitted: auto-generated X-Auto-Response-Suppress: OOF, AutoReply List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Mailer: MailUp X-BPS1: 610024:13:16225:109551: This is a multi-part message in MIME format. --Mark=_63906927301776767313310957 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <https://sesaab.musvc2.net/e/r?q=3DKu%3dC4KvN_2rYu_C2_xvcq_8A_2rYu_B7ge= sVkV.oDgDvJv.8yD_xvcq_8Ap_IWxZ_SlMxC.gNzO_xvcq_8A_2rYu_C7lHu_IWxZ_TjR2N= 3S9_IWxZ_Sl6I5t_MatV_XnMz_MatV_Wp-5g_MatV_XnM3NyIA-7EZ_xvcq_96_2rYu_C5i= BJ5_xvcq_8a8_IWxZ_TjKz_IWxZ_SBL77EBIT.E7s_IWxZ_SldDD_xvcq_99_2rYu_B7zOz= IThVn%26i%3dVJZAZA%265%3dsP3MiW.x6z%26D3%3dX9XCV%26r%3dVC%26E%3d7aBSA%2= 6J%3dFRFeBU%26z%3dVEW2g6kEXEY8bC&mupckp=3DmupAtu4m8OiX0wt>Se non leggi = correttamente questo messaggio, clicca qui La pubblicit=C3=A0 sul giornale =C3=A8 molto pi=C3=B9 di un annuncio.=0A= =C3=88 la scelta consapevole di chi vuole presidiare il territorio con = autorevolezza, trasformando la distribuzione locale in un vantaggio com= petitivo immediato.Questa consapevolezza da oggi conviene anche! =0ATorna nel 2026 il Bonus Pubblicit=C3=A0, questo garantir=C3=A0 alle = aziende, lavoratori autonomi ed enti non commerciali uno risparmio del = 75% sulle spese incrementali sostenute nel 2026 per le pubblicit=C3=A0 = fatte tramite giornale, sia cartaceo che online. =C2=A0 La finestra per presentare la comunicazione telematica di accesso al be= neficio =C3=A8 attiva dall'1 marzo al 31 marzo 2026.=C2=A0 SPM, concessionaria pubblicitaria de La Provincia =C3=A8 a disposizione= di chiunque voglia scoprire i vantaggi di questa iniziativa straordina= ria!Maggiori informazioni Primo step: dall'=C2=A01 MARZO AL 31 MARZOINVIO DOMANDA DI ACCESSO AL C= REDITO.Successivamente, dal 9 gennaio al 9 febbraio 2027 dovr=C3=A0 ess= ere inviata la dichiarazione per confermare gli investimenti effettivam= ente sostenuti nel 2026. Bonus Pubblicit=C3=A0: cosa =C3=A8?=0ALa legge n. 50/2017 all=E2=80=99a= rticolo 57-bis, modificato dall=E2=80=99art. 25-bis del DL n. 17/2022 (= Decreto Energia), prevede contributi, sotto forma del credito d=E2=80=99= imposta, per le aziende che investono in pubblicit=C3=A0 sulla stampa q= uotidiana e periodica, anche on line.Lo sgravio si applica all=E2=80=99= incremento degli investimenti pubblicitari (almeno l=E2=80=991% in pi=C3= =B9) effettuati nel 2026 rispetto al 2025. A quanto ammonta lo sgravio fiscale?Per tutte le imprese, lavoratori au= tonomi ed enti non commerciali il credito di imposta =C3=A8 pari al 75%= dell=E2=80=99investimento incrementale; qualora le richieste pervenute= fossero superiori alle risorse stanziate, il credito d=E2=80=99imposta= sar=C3=A0 ripartito in percentuale tra gli aventi diritto. Chi pu=C3=B2 beneficiarne?Possono fare domanda e richiedere il bonus pu= bblicit=C3=A0 i soggetti titolari di reddito d=E2=80=99impresa o di lav= oro autonomo, nonch=C3=A9 gli enti non commerciali, che effettuano degl= i investimenti in campagne pubblicitarie nel 2026. Sei interessato? Mandaci una mail e ti contatteremo!Richiedo di essere = contattato=C2=A0 Hai ricevuto questo messaggio perch=C3=A9 hai scelto di ricevere email = da La Provincia all'indirizzo info@lareco.it. Puoi aggiornare le tue pr= eferenze=C2=A0email nella pagina delle impostazioni Newsletter presente= nel tuo profilo. =C2=A9 COPYRIGHT 2024 - La Provincia di Como S.r.l. - vietata la riprod= uzione anche parziale. Sede in viale Giovanni De Simoni, 6 - 22100 Como= - Registro Imprese di Como n. 445567 | Capitale sociale Euro 1.050.000= i.v. --Mark=_63906927301776767313310957 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <!DOCTYPE html><html xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:o=3D= "urn:schemas-microsoft-com:office:office" lang=3D"en"><head><title></ti= tle><meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Du= tf-8"><meta name=3D"viewport" content=3D"width=3Ddevice-width,initial-s= cale=3D1"><!--[if mso]>=0A<xml><w:WordDocument xmlns:w=3D"urn:schemas-m= icrosoft-com:office:word"><w:DontUseAdvancedTypographyReadingMail/></w:= WordDocument>=0A<o:OfficeDocumentSettings><o:PixelsPerInch>96</o:Pixels= PerInch><o:AllowPNG/></o:OfficeDocumentSettings></xml>=0A<![endif]--><!= --[if !mso]><!--><!--<![endif]--><style>=0A*{box-sizing:border-box}body= {margin:0;padding:0}a[x-apple-data-detectors]{color:inherit!important;t= ext-decoration:inherit!important}#MessageViewBody a{color:inherit;text-= decoration:none}p{line-height:inherit}.desktop_hide,.desktop_hide table= {mso-hide:all;display:none;max-height:0;overflow:hidden}.image_block im= g+div{display:none}sub,sup{font-size:75%;line-height:0} @media (max-wid= th:620px){.image_block div.fullWidth{max-width:100%!important}.mobile_h= ide{display:none}.row-content{width:100%!important}.stack .column{width= :100%;display:block}.mobile_hide{min-height:0;max-height:0;max-width:0;= overflow:hidden;font-size:0}.desktop_hide,.desktop_hide table{display:t= able!important;max-height:none!important}}=0A</style><!--[if mso ]><sty= le>sup, sub { font-size: 100% !important; } sup { mso-text-raise:10% } = sub { mso-text-raise:-10% }</style> <![endif]--></head><body class=3D"b= ody" style=3D"background-color:#ecf3f8;margin:0;padding:0;-webkit-text-= size-adjust:none;text-size-adjust:none"><div class=3D"preheader" style=3D= "display:none;font-size:1px;color:#333333;line-height:1px;max-height:0p= x;max-width:0px;opacity:0;overflow:hidden;">Credito di imposta: Recuper= a il 75% dei tuoi nuovi investimenti</div><img alt=3D"" src=3D"https://= sesaab.musvc2.net/e/c?q=3D9%3d4eVa8V%269%3dW6%26I%3dNb5WR%26K%3d9VWf57d= 6xY%265%3dWdAze791-c0AT-Zf8S-de8T-7B0xA0bx989z%26Ev%3dbPY6Z%261%3dIxNI9= 5.I2P%26w%3d-VOd5WWfCcO&mupckp=3DmupAtu4m8OiX0wt" width=3D"1" height=3D= "1" border=3D"0" style=3D"mso-hide:all;display:none!important;min-heigh= t:1px!important;width:1px!important;border-width:0!important;margin-top= :0!important;margin-bottom:0!important;margin-right:0!important;margin-= left:0!important;padding-top:0!important;padding-bottom:0!important;pad= ding-right:0!important;padding-left:0!important"><div style=3D"font-siz= e: 11px;" align=3D"center"><font color=3D"#c0c0c0" face=3D"Verdana, Ari= al, Helvetica, sans-serif"><a target=3D"_blank" href=3D"https://sesaab.= musvc2.net/e/r?q=3DKu%3dC4KvN_2rYu_C2_xvcq_8A_2rYu_B7gesVkV.oDgDvJv.8yD= _xvcq_8Ap_IWxZ_SlMxC.gNzO_xvcq_8A_2rYu_C7lHu_IWxZ_TjR2N3S9_IWxZ_Sl6I5t_= MatV_XnMz_MatV_Wp-5g_MatV_XnM3NyIA-7EZ_xvcq_96_2rYu_C5iBJ5_xvcq_8a8_IWx= Z_TjKz_IWxZ_SBL77EBIT.E7s_IWxZ_SldDD_xvcq_99_2rYu_B7zOzIThVn%26i%3dVJZA= ZA%265%3dsP3MiW.x6z%26D3%3dX9XCV%26r%3dVC%26E%3d7aBSA%26J%3dFRFeBU%26z%= 3dVEW2g6kEXEY8bC&mupckp=3DmupAtu4m8OiX0wt" name=3D"showInBrowser"><font= color=3D"#c0c0c0">Se non leggi correttamente questo messaggio, clicca = qui</font></a> </font></div><br><table class=3D"nl-container" width=3D"= 100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta= tion" style=3D"mso-table-lspace:0;mso-table-rspace:0;background-color:#= ecf3f8"><tbody><tr><td><table class=3D"row row-1" align=3D"center" widt= h=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"pre= sentation" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><= td><table class=3D"row-content stack" align=3D"center" border=3D"0" cel= lpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-tab= le-lspace:0;mso-table-rspace:0;color:#000;width:600px;margin:0 auto" wi= dth=3D"600"><tbody><tr><td class=3D"column column-1" width=3D"100%" sty= le=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:= left;padding-bottom:5px;padding-top:5px;vertical-align:top"><div class=3D= "spacer_block block-1" style=3D"height:0;line-height:0;font-size:1px">=E2= =80=8A</div></td></tr></tbody></table></td></tr></tbody></table><table = class=3D"row row-2" align=3D"center" width=3D"100%" border=3D"0" cellpa= dding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-= lspace:0;mso-table-rspace:0"><tbody><tr><td><table class=3D"row-content= stack" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"= 0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0= ;background-color:#fff;color:#000;width:600px;margin:0 auto" width=3D"6= 00"><tbody><tr><td class=3D"column column-1" width=3D"100%" style=3D"ms= o-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;pad= ding-bottom:5px;padding-top:5px;vertical-align:top"><table class=3D"ima= ge_block block-1" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspa= cing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-= rspace:0"><tbody><tr><td class=3D"pad" style=3D"padding-bottom:10px;pad= ding-left:40px;width:100%;padding-right:0"><div class=3D"alignment" ali= gn=3D"center"><div style=3D"max-width:300px"><a href=3D"https://sesaab.= musvc2.net/e/tr?q=3D5%3d0g9WDX%26l%3dSB%26K%3d1XAY5%26G%3dEX0bAa%26u%3d= 03QpK_1xSr_Bh_rsbw_2h_1xSr_AmlH.2Mm.A3_OQuY_YF4xKuKAg2X_lLmG%26m%3dJuK5= 02.FnQ%26iK%3dFZ3UD%26Q3j8as%3dTIY6bAX7S0X5b0%26E%3d0bmf7UFaeXlb04ICcVI= afSmd2SI0d8ECcU0b76k09YAC65Ca16AXeXAfaSHgdVo9&mupckp=3DmupAtu4m8OiX0wt"= target=3D"_blank"><img src=3D"https://sesaab.img.musvc2.net/static/109= 551/assets/13/laprovincia-como(0).png" style=3D"display:block;height:au= to;border:0;width:100%" width=3D"300" alt=3D"SPM Concessionaria pubblic= itaria de L'Eco di Bergamo" title=3D"SPM Concessionaria pubblicitaria d= e L'Eco di Bergamo" height=3D"auto"></a></div></div></td></tr></tbody><= /table></td></tr></tbody></table></td></tr></tbody></table><table class= =3D"row row-3" align=3D"center" width=3D"100%" border=3D"0" cellpadding= =3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspac= e:0;mso-table-rspace:0;background-color:#ecf3f8"><tbody><tr><td><table = class=3D"row-content stack" align=3D"center" border=3D"0" cellpadding=3D= "0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0= ;mso-table-rspace:0;background-color:#fff;color:#000;width:600px;margin= :0 auto" width=3D"600"><tbody><tr><td class=3D"column column-1" width=3D= "100%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;t= ext-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top"><= table class=3D"text_block block-1" width=3D"100%" border=3D"0" cellpadd= ing=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-ls= pace:0;mso-table-rspace:0;word-break:break-word"><tbody><tr><td class=3D= "pad" style=3D"padding-bottom:20px;padding-left:20px;padding-right:20px= ;padding-top:5px"><div style=3D"font-family:sans-serif"><div class=3D""= style=3D"font-family:Roboto,Tahoma,Verdana,Segoe,sans-serif;font-size:= 13px;mso-line-height-alt:19.5px;color:#555;line-height:1.5"><p style=3D= "margin:0;text-align:left;font-size:13px;mso-line-height-alt:27px"><spa= n style=3D"word-break: break-word; font-size: 18px;">La pubblicit=C3=A0= sul giornale =C3=A8 molto pi=C3=B9 di un annuncio.<br>=0A=C3=88 la sce= lta consapevole di chi vuole presidiare il territorio con autorevolezza= , trasformando la distribuzione locale in un vantaggio competitivo imme= diato.<br>Questa consapevolezza da oggi conviene anche!</span></p><p st= yle=3D"margin:0;text-align:left;font-size:13px;mso-line-height-alt:27px= "><span style=3D"word-break: break-word; font-size: 18px;"><br>=0ATorna= nel 2026 il <strong>Bonus Pubblicit=C3=A0</strong>, questo garantir=C3= =A0 alle aziende, lavoratori autonomi ed enti non commerciali uno <stro= ng>risparmio del 75% sulle spese incrementali sostenute nel 2026</stron= g> per le pubblicit=C3=A0 fatte tramite giornale, sia cartaceo che onli= ne.</span></p><p style=3D"margin:0;text-align:left;font-size:13px;mso-l= ine-height-alt:19.5px"> </p><p style=3D"margin:0;text-align:left;f= ont-size:13px;mso-line-height-alt:27px">=0A<span style=3D"word-break: b= reak-word; font-size: 18px;">La finestra per presentare la comunicazion= e telematica di accesso al beneficio =C3=A8 <strong>attiva dall'1 marzo= al 31 marzo 2026.</strong> </span></p></div></div></td></tr></tbo= dy></table><table class=3D"text_block block-2" width=3D"100%" border=3D= "0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"= mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tbody><tr= ><td class=3D"pad" style=3D"padding-left:20px;padding-right:20px;paddin= g-top:5px"><div style=3D"font-family:sans-serif"><div class=3D"" style=3D= "font-family:Roboto,Tahoma,Verdana,Segoe,sans-serif;font-size:13px;mso-= line-height-alt:19.5px;color:#555;line-height:1.5"><p style=3D"margin:0= ;text-align:left;font-size:13px;mso-line-height-alt:27px"><span style=3D= "word-break: break-word; font-size: 18px;"><strong>SPM, concessionaria = pubblicitaria de La Provincia =C3=A8 a disposizione di chiunque voglia = scoprire i vantaggi di questa iniziativa straordinaria!</strong></span>= </p></div></div></td></tr>=0A</tbody></table></td></tr></tbody></table>= </td></tr></tbody></table><table class=3D"row row-4" align=3D"center" w= idth=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"= presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><t= r><td><table class=3D"row-content 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border-radius:= 25px; border-right: 0px solid transparent; border-top: 0px solid trans= parent; color: #ffffff; display: inline-block; font-family: Roboto, Tah= oma, Verdana, Segoe, sans-serif; font-size: 18px; font-weight: undefine= d; mso-border-alt: none; padding-bottom: 10px; padding-top: 10px; paddi= ng-left: 10px; padding-right: 10px; text-align: center; width: 50%; wor= d-break: keep-all; letter-spacing: normal;"><span style=3D"word-break: = break-word;"><span style=3D"word-break: break-word; line-height: 36px;"= data-mce-style=3D""><strong>Maggiori informazioni</strong></span></spa= n></span>=0A<!--[if mso]></center></v:textbox></v:roundrect><![endif]--= ></a></div></td></tr></tbody></table></td></tr></tbody></table></td></t= r></tbody></table><table class=3D"row row-5" align=3D"center" width=3D"= 100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta= tion" style=3D"mso-table-lspace:0;mso-table-rspace:0;background-color:#= ecf3f8"><tbody><tr><td><table class=3D"row-content stack" align=3D"cent= er" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentati= on" style=3D"mso-table-lspace:0;mso-table-rspace:0;background-color:#ff= f;color:#000;width:600px;margin:0 auto" width=3D"600"><tbody><tr><td cl= ass=3D"column column-1" width=3D"100%" style=3D"mso-table-lspace:0;mso-= table-rspace:0;font-weight:400;text-align:left;vertical-align:top"><tab= le class=3D"image_block block-1" width=3D"100%" border=3D"0" cellpaddin= g=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspa= ce:0;mso-table-rspace:0"><tbody><tr><td class=3D"pad" style=3D"width:10= 0%"><div class=3D"alignment" align=3D"center">=0A<div style=3D"max-widt= h:600px"><a href=3D"https://sesaab.musvc2.net/e/tr?q=3D9%3dFgUaJX%268%3= dWH%26K%3dMbGYQ%26K%3dKXVfGa%26G%3dD9QBO_7xov_Hh_Dwhw_Nl_7xov_Gm8L.8M9.= E9_Omye_Yb84KGOGgNb_rL9K%26s%3dJGOA0N.JtQ%265O%3dLZOYJ%26Q7p8wE%3dXOYRf= GXSWFXQfF%26E%3dVfsfSYLa1brbV8OCyZOa2WsdNWO0zBKCyYFbS0q0UcGCR9IaM0GX1bG= 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-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padd= ing-top:5px;vertical-align:top"><table class=3D"image_block block-1" wi= dth=3D"100%" border=3D"0" cellpadding=3D"10" cellspacing=3D"0" role=3D"= presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><t= r><td class=3D"pad"><div class=3D"alignment" align=3D"center"><div styl= e=3D"max-width:130px"><a href=3D"https://sesaab.musvc2.net/e/tr?q=3D0%3= dAhUbEY%268%3dXC%26L%3dMcBZQ%26L%3dFYVgBb%26G%3dE4RBP_2yow_Ci_Dxcx_Nm_2= yow_Bn8M.3N9.F4_PmzZ_Zb9yLGPBhNc_mM9L%26n%3dKGP6AN.KoR%265P%3dGaOZE%26R= 8k9wE%3dYJZRgBYSXAYQgA%26F%3dVgngSZGb1cmcV9JDyaJb2XneNXJAzCFDyZAcSAlAUd= BDR0DbMABY1cBgwXIhzap0&mupckp=3DmupAtu4m8OiX0wt" target=3D"_blank"><img= src=3D"https://sesaab.img.musvc2.net/static/109551/assets/12/dito.png"= style=3D"display:block;height:auto;border:0;width:100%" width=3D"130" = alt=3D"Primo Step: 1-31 Ottobre" title=3D"Primo Step: 1-31 Ottobre" hei= ght=3D"auto"></a></div></div></td></tr></tbody></table></td><td class=3D= "column column-2" width=3D"75%" style=3D"mso-table-lspace:0;mso-table-r= space:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:= 5px;vertical-align:top"><table class=3D"text_block block-1" width=3D"10= 0%" border=3D"0" cellpadding=3D"20" cellspacing=3D"0" role=3D"presentat= ion" style=3D"mso-table-lspace:0;mso-table-rspace:0;word-break:break-wo= rd"><tbody><tr><td class=3D"pad"><div style=3D"font-family:sans-serif">= <div class=3D"" style=3D"font-family:Roboto,Tahoma,Verdana,Segoe,sans-s= erif;font-size:13px;mso-line-height-alt:19.5px;color:#555;line-height:1= .5"><p style=3D"margin:0;font-size:14px;text-align:left;mso-line-height= -alt:24px">=0A<span style=3D"word-break: break-word; font-size: 18px;">= <strong>Primo step: dall'<span style=3D"word-break: break-word; color: = #eb7832; font-size: 18px;"> <span style=3D"word-break: break-word;= color: #150d8c;">1 MARZO AL 31 MARZO</span></span></strong></span><br>= <span style=3D"word-break: break-word; font-size: 18px;"><strong>INVIO = DOMANDA DI ACCESSO AL CREDITO.</strong></span><br>=0A<span style=3D"wor= d-break: break-word; font-size: 16px;">Successivamente, dal 9 gennaio a= l 9 febbraio 2027 dovr=C3=A0 essere inviata la dichiarazione per confer= mare gli investimenti effettivamente sostenuti nel 2026.</span></p></di= v></div></td></tr></tbody></table></td></tr></tbody></table></td></tr><= /tbody></table><table class=3D"row row-7" align=3D"center" width=3D"100= %" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentatio= n" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><tabl= e class=3D"row-content stack" align=3D"center" border=3D"0" cellpadding= =3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspac= e:0;mso-table-rspace:0;background-color:#fff;color:#000;width:600px;mar= gin:0 auto" width=3D"600"><tbody><tr><td class=3D"column column-1" widt= h=3D"100%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:4= 00;text-align:left;vertical-align:top"><table class=3D"divider_block bl= ock-1" width=3D"100%" border=3D"0" cellpadding=3D"10" cellspacing=3D"0"= role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0">= <tbody><tr><td class=3D"pad"><div class=3D"alignment" align=3D"center">= <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"present= ation" width=3D"100%" style=3D"mso-table-lspace:0;mso-table-rspace:0"><= tbody><tr><td class=3D"divider_inner" style=3D"font-size:1px;line-heigh= t:1px;border-top:2px solid #152c6d"><span style=3D"word-break: break-wo= rd;">=E2=80=8A</span></td></tr></tbody></table></div></td></tr></tbody>= </table></td></tr></tbody></table></td></tr></tbody></table><table clas= s=3D"row row-8" align=3D"center" width=3D"100%" border=3D"0" cellpaddin= g=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspa= ce:0;mso-table-rspace:0;background-color:#ecf3f8"><tbody><tr><td><table= class=3D"row-content stack" align=3D"center" border=3D"0" cellpadding=3D= "0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0= ;mso-table-rspace:0;background-color:#fff;color:#000;width:600px;margin= :0 auto" width=3D"600"><tbody><tr><td class=3D"column column-1" width=3D= "100%" style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;t= ext-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top"><= table class=3D"text_block block-1" width=3D"100%" border=3D"0" cellpadd= ing=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-ls= pace:0;mso-table-rspace:0;word-break:break-word"><tbody><tr><td class=3D= "pad" style=3D"padding-bottom:20px;padding-left:20px;padding-right:20px= ;padding-top:5px"><div style=3D"font-family:sans-serif"><div class=3D""= style=3D"font-family:Roboto,Tahoma,Verdana,Segoe,sans-serif;font-size:= 13px;mso-line-height-alt:23.400000000000002px;color:#555;line-height:1.= 8"><p style=3D"margin:0;font-size:14px;text-align:left;mso-line-height-= alt:32.4px"><span style=3D"word-break: break-word; font-size: 18px; col= or: #150d8c;"><strong>Bonus Pubblicit=C3=A0: cosa =C3=A8?</strong></spa= n><br>=0ALa legge n. 50/2017 all=E2=80=99articolo 57-bis, modificato da= ll=E2=80=99art. 25-bis del DL n. 17/2022 (Decreto Energia), prevede con= tributi, sotto forma del credito d=E2=80=99imposta, per le aziende che = investono in pubblicit=C3=A0 sulla stampa quotidiana e periodica, anche= on line.<br>Lo sgravio si applica all=E2=80=99incremento degli investi= menti pubblicitari (almeno l=E2=80=991% in pi=C3=B9) effettuati nel 202= 6 rispetto al 2025.</p></div></div></td></tr></tbody></table><table cla= ss=3D"text_block block-2" width=3D"100%" border=3D"0" cellpadding=3D"0"= cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;ms= o-table-rspace:0;word-break:break-word"><tbody><tr><td class=3D"pad" st= yle=3D"padding-bottom:20px;padding-left:20px;padding-right:20px;padding= -top:5px"><div style=3D"font-family:sans-serif"><div class=3D"" style=3D= "font-family:Roboto,Tahoma,Verdana,Segoe,sans-serif;font-size:13px;mso-= line-height-alt:23.400000000000002px;color:#555;line-height:1.8"><p sty= le=3D"margin:0;font-size:14px;text-align:left;mso-line-height-alt:32.4p= x">=0A<span style=3D"word-break: break-word; font-size: 18px; color: #1= 50d8c;"><strong><span style=3D"word-break: break-word; font-size: 18px;= ">A quanto ammonta lo sgravio fiscale?</span></strong></span><br>Per tu= tte le imprese, lavoratori autonomi ed enti non commerciali il credito = di imposta =C3=A8 pari al 75% dell=E2=80=99investimento incrementale; q= ualora le richieste pervenute fossero superiori alle risorse stanziate,= il credito d=E2=80=99imposta sar=C3=A0 ripartito in percentuale tra gl= i aventi diritto.</p></div></div></td>=0A</tr></tbody></table><table cl= ass=3D"text_block block-3" width=3D"100%" border=3D"0" cellpadding=3D"0= " cellspacing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;m= so-table-rspace:0;word-break:break-word"><tbody><tr><td class=3D"pad" s= tyle=3D"padding-bottom:15px;padding-left:20px;padding-right:20px;paddin= g-top:5px"><div style=3D"font-family:sans-serif"><div class=3D"" style=3D= "font-family:Roboto,Tahoma,Verdana,Segoe,sans-serif;font-size:13px;mso-= line-height-alt:23.400000000000002px;color:#555;line-height:1.8"><p sty= le=3D"margin:0;font-size:14px;text-align:left;mso-line-height-alt:32.4p= x"><span style=3D"word-break: break-word; font-size: 18px; color: #150d= 8c;"><strong><span style=3D"word-break: break-word; font-size: 18px;">C= hi pu=C3=B2 beneficiarne?</span></strong></span><br>Possono fare domand= a e richiedere il bonus pubblicit=C3=A0 i soggetti titolari di reddito = d=E2=80=99impresa o di lavoro autonomo, nonch=C3=A9 gli enti non commer= ciali, che effettuano degli investimenti in campagne pubblicitarie nel = 2026.</p></div></div></td>=0A</tr></tbody></table></td></tr></tbody></t= able></td></tr></tbody></table><table class=3D"row row-9" align=3D"cent= er" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" rol= e=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0"><tbo= dy><tr><td><table class=3D"row-content stack" align=3D"center" border=3D= "0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"= mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;color:#000;= width:600px;margin:0 auto" width=3D"600"><tbody><tr><td class=3D"column= column-1" width=3D"100%" style=3D"mso-table-lspace:0;mso-table-rspace:= 0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;ve= rtical-align:top"><table class=3D"text_block block-1" width=3D"100%" bo= rder=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" st= yle=3D"mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tb= ody><tr><td class=3D"pad"><div style=3D"font-family:sans-serif"><div cl= ass=3D"" style=3D"font-family:Roboto,Tahoma,Verdana,Segoe,sans-serif;fo= nt-size:13px;mso-line-height-alt:15.6px;color:#555;line-height:1.2"><p = style=3D"margin:0;font-size:14px;text-align:center;mso-line-height-alt:= 16.8px"><span style=3D"word-break: break-word; font-size: 18px;"><stron= g>Sei interessato? Mandaci una mail e ti contatteremo!</strong></span><= /p></div></div></td></tr></tbody></table><table class=3D"button_block b= lock-2" width=3D"100%" border=3D"0" cellpadding=3D"10" cellspacing=3D"0= " role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0"= ><tbody><tr><td class=3D"pad"><div class=3D"alignment" align=3D"center"= ><a href=3D"mailto:segreteria.como@spm.it?subject=3DRichiesta%20informa= zioni%20Bonus%20Pubblicit=C3=A0%202026&body=3D" target=3D"_blank" style= =3D"color:#ffffff;text-decoration:none;"><!--[if mso]>=0A<v:roundrect x= mlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schemas-microso= ft-com:office:word" href=3D"mailto:segreteria.como@spm.it?subject=3DRi= chiesta%20informazioni%20Bonus%20Pubblicit=C3=A0%202026&body=3D" style= =3D"height:56px;width:377px;v-text-anchor:middle;" arcsize=3D"45%" fill= color=3D"#004785">=0A<v:stroke dashstyle=3D"Solid" weight=3D"0px" color= =3D"#004785"/>=0A<w:anchorlock/>=0A<v:textbox inset=3D"0px,0px,0px,0px"= >=0A<center dir=3D"false" style=3D"color:#ffffff;font-family:sans-serif= ;font-size:18px">=0A<![endif]-->=0A<span class=3D"button" style=3D"back= ground-color: #004785; 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height: 19.1333px;" height=3D= "19" width=3D"154"><br> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style=3D"background-color:transparent;"> <div class=3D"block-grid " style=3D"Margin: 0 auto; min-width: 320px; m= ax-width: 600px; overflow-wrap: break-word; word-wrap: break-word; word= -break: break-word; background-color: transparent;"> <div style=3D"border-collapse: collapse;display: table;width: 100%;back= ground-color:transparent;"> <!--[if (mso)|(IE)]><table width=3D"100%" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"background-color:transparent;"><tr><td ali= gn=3D"center"><table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" s= tyle=3D"width:600px"><tr class=3D"layout-full-width" style=3D"backgroun= d-color:transparent"><![endif]--> <!--[if (mso)|(IE)]><td align=3D"center" width=3D"600" style=3D"backgro= und-color:transparent;width:600px; 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font-size: 13px; line-height: 1.5; color: #555555; mso-line-height-al= t: 20px; mso-ansi-font-size: 14px;"> <p style=3D"font-size: 12px; line-height: 1.5; mso-line-height-alt: 18p= x; margin: 0;"><span style=3D"font-size: 12px;">Hai ricevuto questo mes= saggio perché hai scelto di ricevere email da La Provincia all'i= ndirizzo info@lareco.it. Puoi <a href=3D"https://sesaab.musvc2.net/e/tr= ?q=3D7%3dOaDYSR%26q%3dUQ%26E%3d6ZPS0%26I%3dTREdPU%26z%3dBHKuM_FrXt_Qb_w= uqq_7j_FrXt_Pg2QK.CfJFF1CB4n520hIAF.nN_FrXt_Pgs9KJq9HKjL_FrXt_Pgx9HKnH5= J_wuqq_7j%262%3dDzMJ47.H3K%26nM%3dUT8WS%26Kx%3dVXSAdPRBUOR0dO%269%3dfa2= Wk6SXg8O2BV2XCbVZidTXj7UTD8TRD7VShV4TDUV6BW3Z5y2f0YSZ09WXg6SYD0XT&mupck= p=3DmupAtu4m8OiX0wt" target=3D"_blank" id=3D"" style=3D"text-decoration= : underline; color: #232323;">aggiornare le tue preferenze</a> </s= pan><span style=3D"font-size: 12px;">email nella pagina delle <strong>i= mpostazioni Newsletter</strong> presente nel tuo profilo.</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style=3D"background-color:transparent;"> <div class=3D"block-grid " style=3D"Margin: 0 auto; min-width: 320px; m= ax-width: 600px; overflow-wrap: break-word; word-wrap: break-word; word= -break: break-word; background-color: transparent;"> <div style=3D"border-collapse: collapse;display: table;width: 100%;back= ground-color:transparent;"> <!--[if (mso)|(IE)]><table width=3D"100%" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"background-color:transparent;"><tr><td ali= gn=3D"center"><table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" s= tyle=3D"width:600px"><tr class=3D"layout-full-width" style=3D"backgroun= d-color:transparent"><![endif]--> <!--[if (mso)|(IE)]><td align=3D"center" width=3D"600" style=3D"backgro= und-color:transparent;width:600px; border-top: 0px solid transparent; b= order-left: 0px solid transparent; border-bottom: 0px solid transparent= ; border-right: 0px solid transparent;" valign=3D"top"><table width=3D"= 100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0"><tr><td style=3D= "padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom= :5px;"><![endif]--> <div class=3D"col num12" style=3D"min-width: 320px; 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line-height: 1.2; mso-line-height-alt: 13p= x; margin: 0;"><span style=3D"font-size: 11px;">© COPYRIGHT 2024 -= La Provincia di Como S.r.l. - vietata la riproduzione anche parziale. = Sede in viale Giovanni De Simoni, 6 - 22100 Como - Registro Imprese di = Como n. 445567 | Capitale sociale Euro 1.050.000 i.v.</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style=3D"background-color:transparent;"> <div class=3D"block-grid " style=3D"Margin: 0 auto; min-width: 320px; m= ax-width: 600px; overflow-wrap: break-word; word-wrap: break-word; word= -break: break-word; background-color: transparent;"> <div style=3D"border-collapse: collapse;display: table;width: 100%;back= ground-color:transparent;"> <!--[if (mso)|(IE)]><table width=3D"100%" cellpadding=3D"0" cellspacing= =3D"0" border=3D"0" style=3D"background-color:transparent;"><tr><td ali= gn=3D"center"><table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" s= tyle=3D"width:600px"><tr class=3D"layout-full-width" style=3D"backgroun= d-color:transparent"><![endif]--> <!--[if (mso)|(IE)]><td align=3D"center" width=3D"600" style=3D"backgro= und-color:transparent;width:600px; 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