The tax benefits cannot be combined with each other and are not applicable to cash payments. In order to enjoy the tax benefits, it is necessary to keep the payment receipt in the case of a postal payment or the bank or credit card statement.
FOR INDIVIDUALS THE DISBURSEMENT IS ALTERNATIVELY:
– Deductible from gross tax for IRPEF purposes for an amount equal to 30% of the liberal disbursement made, within the limits of Euro 30,000 per year (Article 83 paragraph 1 of Legislative Decree 117/2017);
– Deductible from the total net income within the limits of 10% of the total declared income (Article 83 paragraph 2 of Legislative Decree 117/2017).
FOR COMPANIES, NON-COMMERCIAL BODIES AND CORPORATIONS THE GRANT IS: – Deductiblefrom the total net income within the limits of
10% of the total declared income (Article 83 paragraph 2 of Legislative Decree 117/2017).
