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Individual donors
Deduct or subtract donations from taxes
Arcigay, as an APS, falls within the provisions of art. 14 paragraph 1 of Legislative Decree no. 35/2005 and subsequent amendments (Law no. 80/2005), of the TUIR, art.15 and of the Law 383/2000, art.22.
.The year after you made the donation, when filing your tax return you can alternatively:
UPDATE JANUARY 2018:
Natural persons
- Deduct the 30% of the donation from IRPEF, percentage calculated on a maximum limit of Euro 30,000 (Section I RP Table – Charges and expenses / TUIR, art.15).
- alternatively deduct the donation from income Up to 10% of the total declared income. It reduces the taxable income on which gross tax is calculated. (Section II RP Table – Charges and expenses / art. 14, paragraph 1 Law no. 80 of 2005).
Businesses
- Deductibility up to 10% of the total declared income; any excess can be deducted up to the fourth subsequent tax period.
The two discounts cannot be combined! You must therefore choose whether it is more convenient for you to deduct or to subtract.
Donations must be made by bank transfer, debit card, credit card, prepaid card, bank check, or cashier's check. If you choose a bank transfer, please retain the receipt. For donations made by credit card, it is sufficient to keep and present, upon request, a statement from the card company.
NB. If you enter your name in the reason for the donation e-mail address we will be able to contact you to send you the receipt which is also useful for tax deduction from the tax return pursuant to art. 14, paragraph 1 of Law no. 80 of 2005.[:]
