The contributions offered by private individuals to the Ecclesiastical Institutions, if they are aimed at the recovery of goods subject to cultural ties, are fiscally facilitated for both natural persons (art. 15 paragraph 1 letter h – D.Lgs.917/1986) and for business income holders (art. 100 letter f- D.Lgs.917/1986).
The contributions offered by private individuals to the Ecclesiastical Institutions, if they are aimed at the recovery of goods subject to cultural ties, are fiscally facilitated for both natural persons (art. 15 paragraph 1 letter h – D.Lgs.917/1986) and for business income holders (art. 100 letter f- D.Lgs.917/1986).
They are:
“things buildings and furniture Members the State, the Regions, the other local and regional authorities, and to any other entity and public institution and private legal persons Non-profit, including civilly recognized church bodies, which have artistic, historical, archaeological or ethnoanthropological interest." (Art. 10 Legislative Decree 42/2004).
Natural persons may deduct from the gross tax an amount equal to 19 per cent of the liberal payments made.
Legal persons and business income holders may deduct from their business income the amount of the liberal payments made.
To draw up a written agreement with the beneficiary institution from which it is deduced:
- name and legal nature of the beneficiary.
- the amount of the payment made during the tax period for which the remission is requested.
- the name and description of the property.
Present the Convention to the competent Superintendence.
Use which payment systems:
- Bank transfer
- postal transfer
- credit card
- prepaid card
- bank cheque
- circular cheque
To declare the delivery by electronic means by 31 January of the year following that of the delivery by compilation software made available by the Revenue Agency.
It receives the cost estimate (sent by the beneficiary institution together with the project of the intervention) endorsed by the Superintendence: this document constitutes the authorisation for the tax deduction request.
Use which payment systems:
- Bank transfer
- postal transfer
- credit card
- prepaid card
- bank cheque
- circular cheque
To declare the delivery by electronic means by 31 January of the year following that of the delivery by compilation software made available by the Revenue Agency.
He must request authorisation for the work and approval of the project and the cost estimate with explicit reference to the contribution of the disbursement.
He must inform the Superintendence of the disbursements received before 31 December of the year in which they were paid.
At the end of the work, he must submit to the Superintendence a declaration replacing a notary act relating to the expenditure actually incurred.
It approves the project and the cost estimate.
It authorises the execution of the work by specifying the time limits within which the liberal disbursements received may be used.
Send the cost estimate to the paying party and the beneficiary.
It shall carry out sample checks for the purpose of verifying the correctness of the statement.
Dpr 917/1986 art. 15 paragraph 1 letter h)
Dpr 917/1986 art. 100 paragraph 2 letter f)
Resolution of the Revenue Agency of 14/06/2007 n° 133
Resolution of the Revenue Agency of 11 July 2017 n° 89/E
www.beniculturali.it link "less taxes for those investing in culture"
