Each liberal donation, as introduced by art. 83 Legislative Decree 117/17:
- For individuals, it is deductible at 35% of the donation to be calculated on a maximum of €30,000.00 (art. 83, paragraph 1, Legislative Decree 117/2017), alternatively it is deductible within the limit of 10% of the total declared income (art. 83, paragraph 2, Legislative Decree 117/17);
For institutions and companies, the liberal donation:
- It is deductible from the overall income up to a limit of 10% of the overall declared income.
Please remember that a condition for the deductibility or tax relief of donations is their delivery via bank, post office or other traceable system provided for by the regulations.
This receipt is exempt from stamp duty pursuant to art. 82, paragraph 5 of Legislative Decree 117/17.
For more information, we recommend that you always consult your accountant or a CAF office.
If you need help with a donation to Italian Friends of TCF, write to us at info@tcfnetherlands.org or call us at 324 8422289, we will be happy to help you!