Tax Information
Are you an individual?
If you communicate your Tax Code to us by 31/12 of the year in which you donated, we will report to the Italian Revenue Agency the sum of your donations to Plastic Free, so that you will find advantageous tax treatment in the next Tax Return.
Your donations can be:
- fully deducted, within the limit of 10% of the net taxable total income and up to a maximum disbursement of € 30,000 (art. 83, D.Lgs.117/2017),
or alternatively
- partially deductible from taxes, usually calculated according to tax rates, for a donation amount not exceeding € 30,000 annually (Art.83, Legislative Decree 117/2017). The deductibility rate is 35 percent. Regardless of the donation amount, no more than 10,500 euros can be deducted each tax period. We will report the amount of your donations to Plastic Free to the "Agenzia delle Entrate" so that you can find favorable tax treatment in your next tax return.
Are you a legal entity?
Your donations can be:
- fully deducted from taxable income, within the limit of 10% of taxable income. Any excess may be counted as an increase in the amount deductible from the total income of subsequent tax periods, but not beyond the fourth, up to the amount of the excess (art. 83, D.Lgs.117/2017).
Plastic Free is a Volunteer Organization registered in the homonymous General Regional Register.
To benefit from the tax treatment described above, it is sufficient that you can demonstrate the transfer of money, therefore only traceable methods must be used: check, bank transfer, postal order, credit card.
The proof of the donation is constituted by the receipt of your transfer or your bulletin (if the term "donation" is reported in the reason), or from the statement of your credit or debit cards. The Association certifies that it has all the subjective and objective requirements required by the regulations mentioned.
Update: May 2024
