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Partnership, why?

There are various tax concessions for companies who decide to establish a partnership with ACRA:


I. Donations in cash:

Taxpayers in Italy can deduct all donations to an ONLUS (non-profit organization of social utility), from their income for an amount of up to 10% of the total annual income declared and anyway not in excess of 70,000 euro a year.
(art. 14 par. 1 of Law 80 of 14/05/2005)
OR
Deduct the donations to a non-profit organization for an amount not in excess of 2,065.83 euro or 2% of the declared business income
(art. 100 par. 2 lett. h of Italian Pres. Decr. 917/86)


II. Donations in kind:

Taxpayers in Italy can deduct all donations to an ONLUS (non-profit organization of social utility), from their income for an amount of up to 10% of the total annual income declared and anyway not in excess of 70,000 euro a year.
(art. 14 par. 1 of Law 80 of 14/05/2005)
OR
deduct the donations to a non-profit organization, the specific total cost of which does not exceed 1,032.91 €, for amounts up to 2,065.83 Euro or 2% of the declared business income.
(art. 13 comma 3 of Italian Pres. Decr. 460/97)
For the donation in food and pharmaceuticals from companies directly involved in the production or trade of said products, there is no restriction in cost.
(art. 13 comma 2 of Italian Pres. Decr. 460/97)


III. Corporate volunteers:

All costs relative to the use of employees, whether under permanent or temporary contract, in services provided to an ONLUS are deductible within the limit of 5/1000 of the overall costs for employee services, as resulting in the tax declaration.
(Italian Pres. Decr. 917/1986, art. 100, par. 2 lett. i)


IV. Payroll giving:

Tax concessions applicable to donations in cash by individuals.


V. Sponsorships:

Costs sustained by the company are to be considered entirely deductible from the income as costs pertaining to a particular sales technique.
(Resolution n. 356 of 14 November 2002 – Italian Pres. Decr. 917/86, article 75 par. 5)

 

VI. Cause Related Marketing:

Starting from the assumption that the Cause Related Marketing contract should be assimilated to a sponsorship contract, the costs paid by the company for CRM campaigns are to be considered entirely deductible as costs pertaining to a particular sales technique.
(Resolution n. 356 of 14 November 2002 – Italian Pres. Decr. 917/86, article 75 par. 5)


VII. Companies Christmas:

Tax concessions applicable to donation in cash by companies.