• deduct the payment in cash or in kind for an amount not exceeding 10% of the declared business income, up to a maximum of € 70,000.00 per year (art. 14, paragraph 1 of Decree 35/05 converted into Law. 80 of 14/05/2005); alternatively
• deduct the provision for an amount not exceeding € 2,065.83 or 2% of the business income declared (Art. 100, paragraph 2 letter h of Presidential Decree 917/86).
• To take advantage of These tax breaks you must keep the certificate of donation (the receipt of the postal order, the bank receipt or bank statement).
• You are not able to benefit from the tax breaks with donations made in cash.
• Always remember to specify your data if you want to receive a reciept from the association for your donation.