Vantaggi fiscali di una Donazione

Riconoscere un contributo liberale, ovvero una donazione, ad un’associazione senza fine di lucro come la nostra consente di

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usufruire di alcuni vantaggi fiscali, disponibili sia per i privati cittadini che per le aziende.

La deducibilità delle donazioni

La nuova normativa incrementa la deducibilità consentita sulle donazioni a favore di ONLUS ed istituzioni benefiche, precedentemente fissata al 19%, portandola:

al 24% per l’anno fiscale 2013
al 26% per l’anno fiscale 2014

fino a un massimo di € 2.065 (per i privati) o eventualmente del 2% del reddito di impresa dichiarato (Rif.: art.100, comma 2, lett. H, D.P.R. n. 917/86 del Testo Unico delle Imposte sui Redditi).


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occasione della presentazione della propria dichiarazione dei redditi potrà essere infatti ridotta la base imponibile su cui calcolare l’imposizione fiscale dovuta, sottraendo la somma donata nella misura pari all’aliquota di riferimento. Per le donazioni verso le associazioni ONLUS la deduzione massima va calcolata nel limite del 10% sul reddito complessivo dichiarato e comunque non oltre i € 70.000.

Come detrarre la propria donazione

Per poter detrarre dal proprio reddito le donazioni è necessario essere in possesso di un attestato di versamento (ricevuta di donazione), che certifica il contributo corrisposto ad un’associazione ONLUS. Inoltre bisogna considerare che le donazioni online sono a tutti gli effetti delle donazioni bancarie.

A fronte del tuo prezioso contributo la nostra associazione rilascerà una ricevuta di donazione utilizzabile ai fini fiscali.

La documentazione da conservare

La detrazione fiscale spetta a condizione che le donazioni(o erogazioni liberali) vengano realizzate mediante PayPal o carta di credito, bonifico bancario, carte

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prepagate, assegni bancari e circolari, o comunque qualsiasi altro strumento tracciabile (non è quindi ammessa deducibilità per i contributi versati in contanti, né per quelli versati come quote associative).

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