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EROGAZIONI ETS: RIVISTE LA TIPOLOGIE DI ENTI DA INDICARE NEL FLUSSO DI DATI DA TRASMETTERE ALL'AGENZIA


L'Agenzia delle Entrate, a seguito della pubblicazione in Gazzetta Ufficiale del Decreto MEF che identifica il prossimo 4 aprile come termine entro il quale trasmettere i dati riguardanti le erogazioni liberali agli Enti del Terzo Settore effettuate nel 2023, ha aggiornato le proprie FAQ sul tema.Nell'ultime risposta fornita l'Agenzia chiarisce che, al fine di adeguarsi alla normativa relativa agli ETS in continua evoluzione, sono state riviste le tipologie di enti da indicare nel flusso di dati da trasmettere all’Agenzia. Di conseguenza, l’ente dovrà indicare, semplicemente, se si qualifica come: Onlus Organizzazione di volontariato Fondazione e associazione riconosciuta avente per scopo statutario la tutela, promozione e la valorizzazione dei beni di interesse artistico, storico e paesaggistico Fondazione e associazione riconosciuta avente per scopo statutario lo svolgimento o la promozione di attività di ricerca scientifica Oppure come altro ente iscritto al RUNTS, non incluso tra i precedenti, individuato dall’articolo 83, commi 1 e 2, del decreto legislativo n. 117 del 2017, ovvero associazione di promozione sociale, ente filantropico, cooperativa sociale (con l’esclusione delle imprese sociali costituite in forma di società), rete associativa o altro ente del Terzo settore (categoria residuale). Fonte: https://www.agenziaentrate.gov.it


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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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