{"id":47473,"date":"2017-05-10T14:17:21","date_gmt":"2017-05-10T12:17:21","guid":{"rendered":"http:\/\/www.arcigay.it\/?page_id=47473"},"modified":"2026-01-24T14:47:39","modified_gmt":"2026-01-24T13:47:39","slug":"agevolazioni-fiscali-per-chi-dona","status":"publish","type":"page","link":"https:\/\/www.arcigay.it\/en\/agevolazioni-fiscali-per-chi-dona\/","title":{"rendered":"Tax breaks for donors"},"content":{"rendered":"

 <\/p>\n

Individual donors<\/strong><\/h2>\n

Deduct or subtract donations from taxes<\/strong><\/span><\/h3>\n

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<\/em>\u00a0Law 383\/2000, art.22.<\/p>\n

.The year after you made the donation, when filing your tax return<\/strong> you can alternatively:<\/em><\/p>\n

UPDATE JANUARY 2018<\/strong>:<\/p>\n

Natural persons<\/strong><\/p>\n

    \n
  • Deduct the 30% of the donation <\/strong>from IRPEF,<\/strong>\u00a0percentage calculated on a maximum limit of Euro 30,000 (Section I RP Table \u2013 Charges and expenses \/ TUIR, art.15).<\/li>\n<\/ul>\n
      \n
    • alternatively deduct the donation from income<\/strong> Up to 10% of the total declared income. It reduces the taxable income on which gross tax is calculated. (Section II RP Table \u2013 Charges and expenses \/ <\/em>art. 14, paragraph 1 Law no. 80 of 2005).<\/em><\/li>\n<\/ul>\n

      Businesses<\/strong><\/p>\n

        \n
      • Deductibility up to 10% of the total declared income; any excess can be deducted up to the fourth subsequent tax period.<\/li>\n<\/ul>\n

         <\/p>\n

        \"\"<\/strong><\/em><\/p>\n

        The two discounts cannot be combined!<\/strong> You must therefore choose whether it is more convenient for you to deduct or to subtract.\u00a0<\/em><\/p>\n

         <\/p>\n

         <\/p>\n

        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.<\/p>\n

        NB.<\/b> If you enter your name in the reason for the donation e-mail address<\/b> we will be able to contact you to send you the receipt which is also useful for tax deduction<\/b> from the tax return pursuant to art. 14, paragraph 1 of Law no. 80 of 2005.<\/i><\/p>","protected":false},"excerpt":{"rendered":"

          Donatori individuali Deduci\u00a0o detrai le donazioni\u00a0dalle tasse Arcigay, in quanto APS, rientra nelle disposizioni\u00a0dell\u2019art. 14 comma 1 D.L. n. 35\/2005 e successive modificazioni\u00a0(L. n. 80\/2005), del TUIR, art.15 e […]<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-47473","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.arcigay.it\/en\/wp-json\/wp\/v2\/pages\/47473","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arcigay.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arcigay.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arcigay.it\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arcigay.it\/en\/wp-json\/wp\/v2\/comments?post=47473"}],"version-history":[{"count":6,"href":"https:\/\/www.arcigay.it\/en\/wp-json\/wp\/v2\/pages\/47473\/revisions"}],"predecessor-version":[{"id":82024,"href":"https:\/\/www.arcigay.it\/en\/wp-json\/wp\/v2\/pages\/47473\/revisions\/82024"}],"wp:attachment":[{"href":"https:\/\/www.arcigay.it\/en\/wp-json\/wp\/v2\/media?parent=47473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}