FOR NATURAL PERSONS

The liberal cash payments for an amount not exceeding 30,000 euros in favour of Voluntary Organizations allow a deduction of gross tax equal to 35% of the donation made (ref. art. 83 D.Lgs. 117/2017 first paragraph), or, alternatively, are deductible up to 10% of the total income. The excess part may be deducted in subsequent years not later than the fourth (ref. art. 83 D.Lgs. 117/2017 second paragraph).

FOR COMPANIES OR ENTITIES

Donations in cash or in kind provided by entities subject to corporation tax (I.re.S.) are deductible up to 10% of total income. The excess part may be deducted in subsequent years not later than the fourth (ref. art. 83 D.Lgs. 117/2017 second paragraph).

IMPORTANT

To take advantage of the tax benefits, it is necessary to keep the proof of donation (the receipt of the postal note, the bank accountant and the bank statement). Liberal cash payments do not benefit from tax benefits. When making a donation, always remember to indicate in the reason: NAME, SURNAME, FULL ADDRESS, TAX NUMBER/ VAT number and e-mail address to send the receipt of the donation, and to keep you updated on our activities.