Tax benefits

All donations to ASPEm are tax-deductible or eligible for tax credits

Tax benefits for businesses and individuals

ASPEm is an NGO (Non-Governmental Organization) under the provisions of law no. 49/87 and a Non-Profit Organization of Social Utility (Onlus) under Legislative Decree no. n. 460/97. The donations we receive are tax-deductible or eligible for tax credits within the limits set by law.
A deduction reduces the income on which the tax is calculated, while a tax credit directly reduces the amount of taxes to be paid.

Donations made via bank transfer, credit and prepaid cards, postal account payments (bollettino), bank checks, or cashier’s checks are eligible for tax benefits. This ensures that the transaction is traceable.

To receive the donation certificate, include in the payment description your name, surname, address, street number, ZIP code, city, and email address to which the receipt should be sent.

Tax benefits for donations

For businesses2025-03-05T11:20:00+02:00

Monetary and in-kind donations made by businesses or non-commercial entities are deductible up to a maximum of 10% of the declared total income, with no absolute limits (art. 83 comma 2 del D.Lgs. 117/2017 ).

Any excess can be carried forward by the donating company to increase the deductible amount for up to the fourth tax period following the initial declaration.
For private donors2025-03-05T11:22:20+02:00

Since 2018, monetary donations made by individuals are deductible at a rate of 30% up to €30,000 (art. 83 comma 1 del D.Lgs. 117/2017 )

Alternatively,

they are deductible up to 10% of the declared total income (art. 83 comma 2 del D.Lgs. 117/2017 )

Via Dalmazia 2
22063 Cantù (CO) Italy

+39 031 711 394
aspem@aspem.org

CF 81009470139

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