The measure

From the America’s Cup tax regime to sports merit scholarships: the Sport Decree is now in force

The Head of State, Sergio Mattarella, has signed the decree. The text will come into force upon publication in the Official Gazette

by Lorenzo Pace

26 June 2026

4' min read

Translated by AI

Versione italiana

4' min read

Translated by AI

Versione italiana

Sergio Mattarella has signed the Sports Decree. The measure, approved by the Council of Ministers on 16 June, came into force upon publication in the Official Gazette and will now be submitted to Parliament for conversion into law. Compared with the drafts circulated in the preceding days, the final text resolves an outstanding issue: the governance of the Italian Shooting Union.

The decree is an omnibus bill that brings together major sporting events, the functioning of public bodies, the management of exceptional events and – last but not least – the transition to the electronic identity card. The common thread is the timetable: almost every measure has a tight deadline, from the Mediterranean Games in Taranto, which begin on 21 August, to Pope Francis’s visit to Lampedusa, scheduled for 4 July.

Euro 2032 and the America’s Cup

The key element of the first section is the strengthening of the commission structure for the Euro 2032 stadiums, headed by Massimo Sessa. The commissioner will now be able to call upon up to three external advisers – with a maximum gross annual remuneration of 50,000 euros each – an administrative or accounting magistrate on secondment, and up to five staff seconded from state-controlled companies, with costs borne by the latter, including fringe benefits and meal vouchers. A second territorial level is also being introduced: alongside the mayor of the municipality concerned, the president of the region will also be appointed as deputy commissioner.

For the 2027 America’s Cup in Naples, the decree broadens the scope of the tax relief scheme already established by the March tax decree. The phrase ‘in 2026’, which limited IRES and IRAP exemptions solely to companies incorporated in that year, has been removed: all companies linked to the organiser or the participating teams, regardless of the year of incorporation, will benefit from the exemption for activities carried out during the two-year period 2026–2027, provided they maintain separate accounts. The benefit also extends to entities already resident in Italia for tax purposes, not just non-residents. In the labour market, fixed-term contracts of up to 24 months are permitted, with exceptions regarding renewals and quantitative limits; the social security contribution exemption for employers amounts to €600,000 for 2026 and €1.8 million for 2027.

An additional 15 million is being allocated to the Mediterranean Games, of which 6.5 is earmarked for related projects in the Taranto area to be completed by 31 December, funded by the 2021–2027 Development and Cohesion Fund.

The essence of target shooting

The most significant change compared with the drafts is the definition in Article 8 – the one concerning the Italian Shooting Federation – which, in previous versions, ended after the heading. The final text comprises 26 paragraphs and restructures the organisation by clearly separating its institutional functions — training, certification and firearms safety — from its sporting functions, which are entrusted to a new sporting body with financial and managerial autonomy that operates in accordance with the rules of private law.

The national president is appointed by decree of the President of the Republic on the recommendation of the Prime Minister, in consultation with the Minister of Defence, for a term of four years, renewable a maximum of two times. The special commissioner appointed by the Ministry of Defence on 13 February is to remain in post until the President is appointed: he has 90 days to amend the articles of association and a further 30 days, from the date of approval of the articles of association, to adopt the administrative and accounting regulations. The governing bodies must be established by 31 December 2026.

Other measures

The allocation of a portion of football’s audiovisual revenue is changing: the 1 per cent previously allocated to the FIGC to support women’s football and the regional federation centres is now being channelled directly to the body organising the women’s Serie A professional league. The Family Grant Fund is being refinanced with 2 million for 2027 to support extracurricular sporting and recreational activities for children. An additional 4 million for 2027 is allocated to the fund for university scholarships based on sporting merit, established by Decree-Law 96/2025.

The third provision entrusts the Head of the Civil Protection Department with the coordination of the celebrations for the Jubilee of St Francis of Assisi and the papal visit to Lampedusa on 4 July, with a spending limit of 2.5 million and the power to issue orders derogating from the Civil Protection Code. The municipality of Assisi is authorised to recruit up to 17 local police officers on fixed-term contracts by 31 December, at a cost of 365,000 euro.

The decree concludes with the article on identity cards: paper identity cards that have not expired remain valid for contracts already entered into by 3 August 2026 and for access to public, banking and postal services until 31 January 2027. Mayors will be able to issue provisional documents in urgent cases, valid for up to six months and usable as travel documents, until 31 December 2027.

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