TAX BENEFITS

All donations made to INTERSOS by any means of payment except cash entitle to tax benefits in Italy. You just have to choose whether to deduct the donation from your taxable income or from the taxes due. Since INTERSOS is an NGO – non-governmental organization recognized under Italian Law no. 49 of 26/02/1987 and subsequent Italian Law no. 125 of 11/08/2014, as well as an ONLUS – Non-Profit Organization of Social Utility under Italian Legislative Decree no. 460/97 – the individual or corporate taxpayer can freely decide on the tax treatment to be applied.
Are you a natural person?

You have two options based on the rules applied to donations made to an ONLUS. Choose whether to:

  • deduct 26% of the amount donated from the gross tax, up to a maximum of 30,000 euros (article 15, paragraph 1 subparagraph i-bis of Italian Presidential Decree 917/86);
  • deduct donations in cash or in kind from your income, for an amount not exceeding 10% of the total declared income and, in any case, up to a maximum of 70,000.00 euros per year (Italian Legislative Decree 35/05 converted into Italian Law no. 80 of 14/05/2005).

Alternatively, on the basis of the tax scheme applied to donations made to NGOs, you have another option:

  • deduct donations from your income for an amount not exceeding 2% of the total declared income (art. 10, paragraph 1 subparagraph g of Italian Presidential Decree 917/86).
Are you a company?

You can:

  • deduct donations from your income for an amount not exceeding 30,000 euros or 2% of the total declared company income (Article 100, paragraph 2 subparagraph h of Italian Presidential Decree 917/86);
  • deduct the donations in cash or in kind from the income, for an amount not exceeding 10% of the total declared income and, in any case, up to a maximum of 70,000.00 euros per year (art. 14, paragraph 1 of Italian Legislative Decree 35/05 converted into Italian Law no. 80 of 14/05/2005).

If you don’t know what solution is best for you, contact your trusted consultant or your CAF (Tax Advice Centre). And don’t forget to keep the payment receipt in the case of a donation by postal order; credit card statement for credit card donations; account statement of your current account (bank or postal) in case of bank transfer or standing order.
NB: Tax breaks are not cumulative

WANT TO KNOW MORE?

For more information on donation methods, please contact sostenitori@intersos.org