You can choose whether to deduce the amount of donations made to Effetà.

For natural persons

There are three possibilities:

1. According to the art. 15, paragraph 1.1 of Presidential Decree no. 917/1986 it is possible to choose to deduct 26% of cash disbursements from the gross tax up to a maximum amount of 30,000.00 euros.
2. According to the legislation in the art. 10, paragraph 1, lett. g of Presidential Decree no. 917/86 you can choose to deduce contributions, donations and oblations from your income for an amount not exceeding 2% of the total declared income.
3. According to the art. 14 of the DL n. 35/2005 conv. with L. n. 80/2005, donations can be deduced from one's income, in cash and in kind, for an amount not exceeding 10% of the total declared income and in any case for a maximum amount of 70,000 euros per year.

For companies

There are two possibilities:

1. According to Art. 100, paragraph 2, lett. h of Presidential Decree no. 917/86 it is possible to deduce donations in cash for an amount not exceeding 30,000.00 euros or 2% of the declared annual business income.
2. According to the art. 14 of the DL n. 35/2005 conv. with L. n. 80/2005, donations can be deduced from one's income, in cash and in kind, for an amount not exceeding 10% of the total declared income and in any case for a maximum amount of 70,000 euros per year.

We remind you that:

1. The holder of the tax receipt is the only person who can benefit from the tax detraction.
2. Tax breaks cannot be combined with each other.
3. It is preferable to contact your trusted advisor to choose the formula that best suits your needs.
4. It is advisable to keep the receipt, postal or bank, of your donation. For donations through bank or postal domiciliation, credit card, bank transfer and check, the account statement has the value of a receipt.