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Tax Laws

* For Consumers
Article 14 of Decree Law n.35 of 14 March 2005: “The donation of money (…) provided by natural persons (…) in favor of non-profit social associations and social advancement in their national register (…) , are deductible from the income of the donor in the limit of ten percent (10%) of the total declared income, and at a maximum of 70,000 euros per year. ”

* For Companies
Article 14 of Decree Law n.35 of 14 March 2005: “The donations in cash or in kind provided by (…) or entities subject to corporate income tax in favor of non-profit social and social promotion associations registered in the national (…) are deducted from the income of the donor in the limit of ten percent (10%) of the total declared income, and at a maximum of 70,000 per year (…). ”

For holders of business income , “Stay firm may apply the provisions of Article 100, paragraph 2, of the Consolidated income taxes (…)”. (old rules)

Companies that offer free Association services of its personnel (hired for an indefinite period) may deduct the labor costs from the business income of up to 5 per thousand of total expenditure on employee benefits.

The free supply of goods of own production or distribution in favor of our Association, as Onlus, is an additional tax benefit to the donor’s company: in addition to not contribute to the generation of income, the value of property is tax exempt.

* How to get the deduction

The documents of payment (cc check, bank receipt, copy of any bank, credit card statement …) are valid for tax purposes.

The normative references relating to tax benefits for donors – individuals and businesses – are the arts. 14 Decree Law No. 35 of March 14, 2005 and Article 13 of D.Lgs.460/97 on non-commercial entities and Onlus.