Home IMPOSTE SUL REDDITO Donations to Civil Protection: Revenue clarifications

Donations to Civil Protection: Revenue clarifications


As known, the article 66 DL 18 / 2020 (so-called “ Italian Care Decree “) provides :

one deduction, equal to 30% , for an amount not exceeding euro 30. 00 0 , for the donations in cash and in kind made in the year 2020 and aimed at financing interventions relating to containment and management of the epidemiological emergency from Covid- 19 , in in favor of State , of Regions , of local local authorities , of public bodies or institutions , of foundations and associations legally recognized non-profit,
one deduction in favor of the business income holders , extending the forecasts referred to in article 27 L. 133 / 1999 , referring to liberal cash disbursements made in favor of populations affected by public calamity events or other extraordinary events through foundations, associations, committees and identified entities with the D.P.C.M.  » Read More

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