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Capital company and others IRES subjectsin connection with the determination of the business income.

The art. 56, Paragraph 1, TUIR also provides that the business income of natural persons is determined according to the same provisions established for IRES subjects (Title II, Chapter II, Section I TUIR), unless otherwise provided by the relevant regulations. (Articles 55 to 66 TUIR) and that the rules regarding IRES subjects “also apply to general partnerships and limited partnerships”.


The art. 100 TUIR provides, with exhaustive list (see paragraph 4, according to which “Donations other than those considered in the previous paragraphs and in paragraph 1 of article 95 are not allowed in the abortion”), the hypotheses of Deductibility, full or limitedfor the determination of the business income of some hypothesis of donations (subject to the provisions of special laws, for example with regard to ONLUS).
The rule applies to donations that are not placed in synallagmatic relationship with obligations paid by the beneficiary, because in this case the payments take on the character of the inherent and therefore fully deductible. For payments made outside of written agreements, “the voluntary nature of the act and the lack of consideration of the beneficiary does not allow the deduction of the cost to be related to the business activity, therefore, for the purposes of the deduction of the same article 100 of the TUIR on social service costs is considered applicable “(Response to Judgment No. 187 of June 12, 2019).
Paragraph 2 of the law provides for the deductibility of donations and expenses made in favor of well-identified issues, in accordance with specific purposes and within certain amount limits. In particular, the deduction is intended for donations to matters of public interest, which the legislator has assessed as worthy of support, while it cannot be applied if the beneficiary is forcibly employed and therefore the deduction cannot be granted. commercial companies (Resolution No. 74 / E of July 29, 2014).

The letter o-UP TO) represents the reducibility, and limit of 2% of declared business income and in any case in the maximum amount of 70,000 euros per yearof donations in favor of:

to) educational institutions of all types and levels, state and equal non-profit organizations that belong to the national education system (Law of 10 March 2000, n. 62). Non-state (private) educational institutions, including those of local authorities, which, from kindergarten onwards, correspond to the general education systems, are defined as peer schools, “for all purposes of the current systems”, are consistent with the educational demand of families and are characterized by quality and efficiency requirements as per art. 1, law n. 62/2000;

b) high technical institutions referred to in the Presidential Decree of January 25, 2008, refers to:

– technological innovation,

– to school buildings,

– the expansion of the training offer.

These are, for example, donations for the purchase/update of applications Softwarefor purchases of pc, Video projectors, Multimedia whiteboards, Hardware general, printer, etc. (technological innovation); small urgent maintenance works on buildings (school building); Integration projects of curricular and extracurricular disciplines, Libraries didactic, contributions of LabProviding students with photocopies for checks or investigations (extension of the training offer).

The liberal payout must therefore be “tied” to one of the stated purposes.

It is noted that for the natural persons one is expected deduction of the fee similar to the one in question. In particular, it is provided that an amount equal to 19% of the donations can be “deducted” from IRPEF (Article 15, Section 1, Letter i-eighties, TUIR), if not deducted in determining the individual income that contributes to the total income. For the deduction of personal income tax, the installation concerns, in addition to donations in favor of educational institutions of all levels, state and equal non-profit organizations that belong to the national education system, as well as in favor of higher technical institutions. , also carried out in favor of institutions of high artistic, musical and dance training in universities. Even in this case it is expected which one Condition of sale, that the payment is made via a bank or post office or via the other payment systems mentioned above (Article 23, Legislative Decree No. 241/1997). The deduction is calculated on the full amount, because it is not provided no maximum limit, as instead occurs for the purposes of the deduction of the IRES. As there is no maximum limit for the donation in question, the deduction is calculated on the entire amount paid (Circular March 2, 2016, No. 3, Answer 1.15). From the fiscal year 2020, the deduction of the gross tax for donations in favor of schools of all levels and levels is entirely to the holders of the total income up to 120,000 euros; if the above limit is exceeded, the deduction will decrease until it is zero when a total income of 240,000 euros is reached (Circular of July 7, 2022, no. 24).


The abortion is required provided that the payment of such disbursements is carried out bank or post office or through the other payment systems provided by art. 23, Legislative Decree no. 241/1997: Debit cards, credit cards, prepaid cards, bank and cash registers.

The matrix of the postal order or the slip of the bank transfer or the receipt of the payment with the card and the statement of the bank or of the company that manages these cards, which also shows the beneficiary, must be in the possession of the person keep making the payment.

Are the bound donations for one of the above purposes, it is appropriate to specify in the reason for the payment that the sum paid is paid for one or more of the above purposes.

However, the school can issue a declaration confirming that the sum has been paid. This declaration, together with the installment payment, is kept as documentation of the deduction made.

Unlike other letters of the law (for example, the letter n and the letter o), it is not specified that there must be “contributions”, so it could be considered that for the purposes of deduction, the said payments can be. made both in cash and kind. However, the provision which makes the deductibility of expenses subject to the “condition” that the “payment” of such disbursements “is made through a bank or post office or through the other payment systems” mentioned in the said Kindly be referred to. 23. Considering that these payments must be “targeted” at the above sectors (technological innovation, school construction and expansion of the training offer), it is assumed that it can be considered permissible for the company to make the payment – according to to the prescribed procedures – directly in favor of the person providing the services (for example, the construction company carrying out minor maintenance work on the school building). Even in this case, the payment would be made “in favor” of the schools.

The subjects who make donations “may not be part of the school board and the executive board of the educational institutions” (Art. 13, Section 7 of Legislation No. 7/2007). Those who make a donation for a value of no more than 2,000 euros in each school year are excluded from this ban.


Interested parties may deduct from total income, in the tax declaration, the donations in cash or in kind, which by Art. 100, letters o-UP TO), TUIR for a total amount not exceeding 2% of the declared business income and in any case up to a maximum of 70,000 euros per year.

To determineExercise of competencein which the withdrawal of the donation can take place, it is noted that it can be completed with the consent of the beneficiary and therefore the exercise of the competence generally with the one in which the financial movement of the funds took place.

Calculate your savings

The donations are deductible from business income.

Furthermore, due to the repeal of Art. 11-UP TO of the legislative decree of 15 December 1997, n. 446 (IRAP-Decree), which provides for the absolute non-deductibility of donations, it must be considered that the same, for IRES subjects (as well as for those who determine the tax base according to Article 5, Legislative Decree No. 446/1997), are also deductible for IRAP purposes, considering that the said Art. 5, to determine the relevance or otherwise of the positive and negative components for the formation of the tax base, expressly refers to the correct classification in the financial statements of the components themselves (according to the Interpretative document No. 1 of the accounting principle No .12, the registration of the donations under point B14) “various management costs” must occur in the income statement).

savings %

case no. 1

A corporation makes a donation to a high school for the purchase of PCs.

– Company income declared by the company: 100,000

– Amount paid out: 10,000

– 2% of business income: 2,000

– Maximum deductibility limit: 2,000

– IRES and IRAP rates: 24% and 3.9% (27.9%)

– Tax savings: 558 (5.58%)

– Cost of the donation: 9,442

case no. 2

A corporation with shares makes a donation to an elementary school for the maintenance of the building.

– Corporate income declared by the company: 1,000,000

– Amount paid out: 5,000

– 2% of business income: 20,000

– Maximum deductibility limit: 20,000

– IRES and IRAP rates: 24% and 3.9% (27.9%)

– Tax savings: 1,395 (27.9%)

– Cost of the donation: 3,605

case no. 3

A joint stock company makes a donation to an equal secondary school, which targets building maintenance interventions.

– Corporate income declared by the company: 10,000,000

– Amount paid out: 60,000

– 2% of business income: 200,000

– Maximum deductibility limit: 70,000

– IRES and IRAP rates: 24% and 3.9% (27.9%)

– Tax savings: 16,740 (27.9%)

– Cost of the donation: 43,260

case no. 4

A joint stock company makes a donation to an equal secondary school, which targets building maintenance interventions.

– Company income declared by the company: 3,000,000

– Amount paid out: 70,000

– 2% of business income: 60,000

– Maximum deductibility limit: 60,000

– IRES and IRAP rates: 24% and 3.9% (27.9%)

– Tax savings: 16,740 (23.9%)

– Cost of the donation: 53,260

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