Funding for sports and leisure activities for children has been renewed

Major events, taxation and support for the sports sector. These are the main thrusts of Decree-Law 108/2026, a measure that forms part of the process already set in motion by Decree-Law 96/2025 and which confirms the growing role of sport as a driver of economic and social development.

It is against this backdrop that the Family Endowment Fund is being refinanced. For 2027, two million euros have been allocated to support sporting and recreational activities aimed at children outside school hours. This measure reaffirms the role of sport as a tool for social inclusion and support for parenting. This is also based on the premise that the recipients of the funds are amateur sports associations and clubs registered in the relevant Register of Amateur Sports Activities, as well as third-sector organisations which, in accordance with their statutes, organise and manage amateur sports activities in line with the Third Sector Code.

Another area of focus concerns international events. The decree strengthens the governance mechanisms put in place for the 2032 European Football Championships, expanding the operational scope of the commission responsible for carrying out the works required for the event. The provisions relating to the 2026 Mediterranean Games in Taranto follow a similar line, for which an additional expenditure of €15 million is authorised, subject to monitoring requirements and mechanisms for the withdrawal of funds in the event of failure to meet the timetables.

The measures envisaged are particularly significant for the 2027 America’s Cup in Naples. From a tax perspective, the decree extends the VAT refund scheme to economic operators established in third countries and without a permanent establishment in Italia, even in the absence of reciprocity, limited to transactions directly connected to the event. This measure complements the free allocation of radio frequencies required for the competitions and the exemption from stamp duty for the relevant authorisation procedures. The measure also introduces special rules for recruitment in connection with the event, allowing the use of fixed-term contracts and providing for an exemption from social security contributions within the limits permitted by European legislation on state aid.

There is, however, no shortage of measures with more structural effects. It is envisaged that 1% of the revenue generated from the sale of audiovisual rights will be allocated to the organisers of Serie A women’s football. This measure is intended to strengthen support for the professional women’s sector.