Tax Benefits

Donations to Fondazione Anna Pallini ETS qualify for tax benefits.

Individuals

Donations to ETS are deductible from gross tax at 30%, up to a maximum of 30,000 euros per tax period (art. 83, par. 1, D.Lgs. 117/2017). Alternatively, donations are deductible from net income up to 10% of declared income (art. 83, par. 2).

Companies

Donations in cash or in kind to ETS are deductible from net income up to 10% of declared income. If the deduction exceeds net income, the excess may be carried forward for the following four tax periods (art. 83, par. 2, D.Lgs. 117/2017).