{"id":2251,"date":"2024-08-04T18:14:03","date_gmt":"2024-08-04T16:14:03","guid":{"rendered":"https:\/\/staging.aspem.org\/tax-benefits\/"},"modified":"2025-02-21T13:28:21","modified_gmt":"2025-02-21T11:28:21","slug":"tax-benefits","status":"publish","type":"page","link":"https:\/\/aspem.org\/en\/what-you-can-do\/tax-benefits\/","title":{"rendered":"Tax benefits"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:4rem;--awb-padding-bottom:4rem;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-content-alignment:center;--awb-font-size:var(--awb-typography2-font-size);--awb-line-height:var(--awb-typography2-line-height);--awb-letter-spacing:var(--awb-typography2-letter-spacing);--awb-text-transform:var(--awb-typography2-text-transform);--awb-text-color:var(--awb-color5);--awb-text-font-family:var(--awb-typography2-font-family);--awb-text-font-weight:var(--awb-typography2-font-weight);--awb-text-font-style:var(--awb-typography2-font-style);\"><p>All donations to ASPEm are tax-deductible or eligible for tax credits<\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-custom_color_4);--awb-font-size:var(--awb-custom_typography_1-font-size);\"><h1 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;font-size:1em;\">Tax benefits for businesses and individuals<\/h1><\/div><div class=\"fusion-text fusion-text-2\"><p>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.<br \/>\n<span style=\"font-family: var(--awb-text-font-family); font-size: var(--awb-font-size); letter-spacing: var(--awb-letter-spacing); text-align: var(--awb-content-alignment); text-transform: var(--awb-text-transform);\"><i>A deduction reduces the income on which the tax is calculated, while a tax credit directly reduces the amount of taxes to be paid.<\/i><\/span><\/p>\n<p>Donations made via bank transfer, credit and prepaid cards, postal account payments (bollettino), bank checks, or cashier&#8217;s checks are eligible for tax benefits. This ensures that the transaction is traceable.<\/p>\n<p>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.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-one\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Tax benefits for donations<\/h1><\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-1 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-1 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box{ color: var(--awb-color1);}.fusion-accordian #accordian-1.fusion-toggle-icon-right .fusion-toggle-heading{ margin-right: 34px;}.fusion-accordian  #accordian-1 .panel-title a{font-family:var(--awb-typography4-font-family);font-weight:var(--awb-typography4-font-weight);font-style:var(--awb-typography4-font-style);}.fusion-accordian  #accordian-1 .panel-title a:not(:hover){}.fusion-accordian  #accordian-1 .toggle-content{font-family:var(--awb-typography5-font-family);font-weight:var(--awb-typography5-font-weight);font-style:var(--awb-typography5-font-style);}.fusion-accordian #accordian-1 .fa-fusion-box { background-color: var(--awb-color5) !important;border-color: var(--awb-color5) !important;}.fusion-accordian #accordian-1 .panel-title a:hover,.fusion-accordian #accordian-1 .panel-title a.hover { color: var(--awb-color4);}.fusion-faq-shortcode .fusion-accordian #accordian-1 .fusion-toggle-boxed-mode:hover .panel-title a { color: var(--awb-color4);}.fusion-accordian #accordian-1 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-1 .panel-title a.hover .fa-fusion-box { background-color: var(--awb-color4)!important;border-color: var(--awb-color4)!important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title a.active{ color: var(--awb-color4) !important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title .active .fa-fusion-box { background-color: var(--awb-color4)!important;border-color: var(--awb-color4)!important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group  fusion-toggle-icon-right\" id=\"accordian-1\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2387 tax-benefits \"><span class=\"entry-title rich-snippet-hidden\">For businesses<\/span><span class=\"updated rich-snippet-hidden\">2025-03-05T11:20:00+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2387\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-target=\"#collapse-1-2387\" href=\"#collapse-1-2387\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">For businesses<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2387\" aria-labelledby=\"faq_1-2387\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><p>Monetary and in-kind donations made by businesses or non-commercial entities are deductible up to a maximum of <strong>10% of the declared total income<\/strong>, with no absolute limits (<strong>art. 83 comma 2 del D.Lgs. 117\/2017 <\/strong>).<\/p>\n<div><span lang=\"it\">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.<\/span><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2390 tax-benefits \"><span class=\"entry-title rich-snippet-hidden\">For private donors<\/span><span class=\"updated rich-snippet-hidden\">2025-03-05T11:22:20+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2390\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-target=\"#collapse-1-2390\" href=\"#collapse-1-2390\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">For private donors<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2390\" aria-labelledby=\"faq_1-2390\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><p>Since 2018, monetary donations made by individuals are deductible at a rate of 30% up to \u20ac30,000 (<strong>art. 83 comma 1 del D.Lgs. 117\/2017 <\/strong>)<\/p>\n<p><em>Alternatively,<\/em><\/p>\n<p>they are deductible up to 10% of the declared total income (<strong>art. 83 comma 2 del D.Lgs. 117\/2017 <\/strong>)<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":2322,"menu_order":60,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2251","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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