[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”0e71a41d-d25b-43ee-952f-a24b330a58b5″ global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.2″ _module_preset=”129e6c1c-20dd-4509-b519-4e562b57aadf” global_colors_info=”{}”]<\/p>\n
[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ _module_preset=”default” custom_padding=”||15px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.2″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
The Talento all’Opera<\/em> Foundation is a third-sector philanthropic entity that registered with the Single National Register of the Third Sector (RUNTS) in May 2024.\u00a0<\/p>\n The law provides for important tax benefits for those who choose to support a third sector entity (ETS). These entities exclusively pursue, on a non-profit basis, civic, solidarity-related and socially useful purposes by performing activities of general interest. This is the mechanism of fiscal subsidiarity: every amount of money donated to Il Talento all\u2019Opera<\/em> turns into a contribution for the growth of the community we all live in.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.2″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n <\/p>\n Article 83(2), Third Sector Code.<\/p>\n Donations in cash or in kind given to non-commercial Third Sector entities are deductible to the extent of 10 percent of total declared income, without limit.<\/p>\n Should the deduction exceed the total declared income, minus all deductions, the excess amount may be considered an increase in the amount deductible from the total income of subsequent tax periods, but not beyond the fourth, up to the amount.<\/p>\n<\/td>\n<\/tr>\n Article 81(1), Third Sector Code (so-called Social bonus).<\/p>\n Tax credit equivalent to 50 percent of liberal cash disbursements made by legal persons, up to the limit of 5 per thousand of annual revenues.<\/p>\n The tax credit is divided into three equal annual instalments.<\/p>\n For persons with business income, without prejudice to the division into three annual instalments of equal amount, the tax credit referred to in paragraphs 1 and 2 may be used by offsetting pursuant to Article 17 of Legislative Decree No. 241 of July 9, 1997, and is not relevant for the purposes of income tax and regional tax on productive activities.<\/p>\n The limits referred to in Article 1, paragraph 53, of Law No. 244 of December 24, 2007, and in Article 34 of Law No. 388 of December 23, 2000, do not apply to the tax credit referred to in this article.<\/p>\n<\/td>\n<\/tr>\n Allocation of funds for supporting the maintenance, protection and restoration of public cultural property, including granted to private entities<\/span><\/p>\n<\/td>\n Tax credit equivalent to 65 percent of the amount donated.<\/p>\n The upper limits of eligibility for the tax credit are for Business Income Holders and Non-business Entities that also carry out business activities the tax credit is recognized within the limit of 5 per thousand of annual revenues.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Tax reliefsThe Talento all’Opera Foundation is a third-sector philanthropic entity that registered with the Single National Register of the Third Sector (RUNTS) in May 2024.\u00a0 The law provides for important tax benefits for those who choose to support a third sector entity (ETS). These entities exclusively pursue, on a non-profit basis, civic, solidarity-related and socially […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"[et_pb_section fb_built=\"1\" _builder_version=\"4.6.6\" _module_preset=\"default\"][et_pb_row _builder_version=\"4.5.6\" _module_preset=\"0e71a41d-d25b-43ee-952f-a24b330a58b5\"][et_pb_column type=\"4_4\" _builder_version=\"4.5.6\" _module_preset=\"default\"][et_pb_text _builder_version=\"4.6.6\" _module_preset=\"129e6c1c-20dd-4509-b519-4e562b57aadf\"]\n\n\n
\n Type of activity supported<\/b><\/span><\/td>\n Tax benefit for legal entities<\/b><\/span><\/td>\n<\/tr>\n \n Expansion or enhancement of educational, research and third mission activities <\/span><\/td>\n \n \n Recovery of public real estate, either disused or confiscated from the mafia<\/span><\/td>\n \n \n \n \n Le agevolazioni fiscali<\/h1>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\"4.5.6\" _module_preset=\"default\" custom_padding=\"||15px|||\"][et_pb_column type=\"4_4\" _builder_version=\"4.5.6\" _module_preset=\"default\"][et_pb_text _builder_version=\"4.9.0\" _module_preset=\"default\" hover_enabled=\"0\" sticky_enabled=\"0\"]\n\nLa Fondazione Il Talento all\u2019Opera \u00e8 un ente filantropico del terzo settore, iscrittosi al Registro unico nazionale del Terzo settore (RUNTS) nel maggio 2024.\n\nLa legge assicura importanti benefici fiscali per coloro che scelgano di sostenere un ente del Terzo settore (ETS). Gli ETS perseguono, senza scopo di lucro, esclusivamente finalit\u00e0 civiche, solidaristiche e di utilit\u00e0 sociale, attraverso lo svolgimento di attivit\u00e0 di interesse generale. \u00c8 il meccanismo della sussidiariet\u00e0 fiscale: ogni somma donata a Talento all\u2019opera si trasforma un contributo dato alla crescita della comunit\u00e0 nella quale viviamo.\n\n[\/et_pb_text][et_pb_text _builder_version=\"4.9.0\" _module_preset=\"default\"]\n\n \n
\n\n
\n Tipologia di attivit\u00e0 sostenuta<\/b><\/span><\/td>\n Beneficio fiscale per persone giuridiche\u00a0<\/b><\/span><\/td>\n<\/tr>\n \n Ampliamento o rafforzamento dell\u2019attivit\u00e0 formative, di ricerca e terza missione\u00a0<\/span><\/td>\n Art. 83, comma 2, Codice del Terzo settore.<\/span>\n\nLe liberalit\u00e0 in denaro o in natura erogate a favore degli enti del Terzo settore non commerciali sono deducibili nel limite del 10 per cento del reddito complessivo dichiarato, senza limite.\u00a0<\/span>\n\nQualora la deduzione sia di ammontare superiore al reddito complessivo dichiarato, diminuito di tutte le deduzioni, l'eccedenza pu\u00f2 essere computata in aumento dell'importo deducibile dal reddito complessivo dei periodi di imposta successivi, ma non oltre il quarto, fino a concorrenza del suo ammontare.<\/span><\/td>\n<\/tr>\n \n Recupero beni immobili pubblici inutilizzati o confiscati alla mafia<\/span><\/td>\n Art. 81, comma 1, Codice del Terzo settore (c.d. Social bonus).<\/span>\n\nCredito d'imposta pari al 50 per cento delle erogazioni liberali in denaro effettuate da persone giuridiche, nei limiti del 5 per mille dei ricavi annui.\u00a0<\/span>\n\nIl credito d'imposta \u00e8 ripartito in tre quote annuali di pari importo.<\/span>\n\nPer i soggetti titolari di reddito d'impresa, ferma restando la ripartizione in tre quote annuali di pari importo, il credito d'imposta di cui ai commi 1 e 2 \u00e8 utilizzabile tramite compensazione ai sensi dell'articolo 17 del decreto legislativo 9 luglio 1997, n. 241, e non rileva ai fini delle imposte sui redditi e dell'imposta regionale sulle attivit\u00e0 produttive.\u00a0<\/span>\n\nAl credito d'imposta di cui al presente articolo non si applicano i limiti di cui all'articolo 1, comma 53, della legge 24 dicembre 2007, n. 244, e di cui all'articolo 34 della legge 23 dicembre 2000, n. 388.<\/span>\n\nDocumentazione per il social bonus<\/a>.<\/td>\n<\/tr>\n \n Erogazione a sostegno della manutenzione, protezione e restauro dei beni culturali pubblici, anche concessi a soggetti privati<\/span><\/td>\n Credito d'imposta pari al 65% dell'importo donato.<\/span>\n\nI limiti massimi di spettanza del credito d'imposta sono per i Soggetti titolari di Reddito d'Impresa ed Enti non commerciali che esercitano anche attivit\u00e0 commerciale il credito d'imposta \u00e8 riconosciuto nel limite del 5 per mille dei ricavi annui.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","_et_gb_content_width":"","footnotes":""},"class_list":["post-10043","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.iltalentoallopera.it\/en\/wp-json\/wp\/v2\/pages\/10043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.iltalentoallopera.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.iltalentoallopera.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.iltalentoallopera.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.iltalentoallopera.it\/en\/wp-json\/wp\/v2\/comments?post=10043"}],"version-history":[{"count":9,"href":"https:\/\/www.iltalentoallopera.it\/en\/wp-json\/wp\/v2\/pages\/10043\/revisions"}],"predecessor-version":[{"id":10073,"href":"https:\/\/www.iltalentoallopera.it\/en\/wp-json\/wp\/v2\/pages\/10043\/revisions\/10073"}],"wp:attachment":[{"href":"https:\/\/www.iltalentoallopera.it\/en\/wp-json\/wp\/v2\/media?parent=10043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}