All donations made to the Pro Universitate Don Bosco ETS Association allow you to benefit from the tax incentives indicated in Legislative Decree No. 117/17.
If you are an individual:
Donations in cash or in kind up to an amount not exceeding €30,000 allow for a tax deduction of 30% of the donation made (Art. 83 c1 Legislative Decree 117 of 03/07/2017). Donations in cash or in kind are deductible up to 10% of the total income. The excess part can be deducted from the total income of subsequent tax periods, but no later than the fourth, up to the amount of its total (Art. 83 c2 Legislative Decree 117 of 03/07/2017).
If you are a Company:
Donations in cash or in kind are deductible up to 10% of the total income. The excess part can be deducted from the total income of subsequent tax periods, but no later than the fourth, up to the amount of its total (Art. 83 c2 Legislative Decree 117 of 03/07/2017). Additionally, cash donations specifically intended for the conduct and promotion of research activities can be fully deducted from one’s income (Art. 1, c 353 et seq., L 266/05 and implementing DPCM).
To be eligible for tax benefits, donations must be made through secure and verifiable payment systems, namely:
- Bank transfer
- Credit cards
- Check
- Postal current account slip
