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NIENTE ART-BONUS PER LE EROGAZIONI LIBERALI DELL'ENTE FILANTROPICO CHE PROMUOVE INIZIATIVE IN FAVORE DI UNA FONDAZIONE TEATRALE


Con Risposta n. 44 del 16 febbraio l'Agenzia delle Entrate si rivolge ad un Ente filantropico del terzo settore iscritto al RUNTS e senza scopo di lucro, che promuove iniziative volte a procurare benefici economici o di immagine ad una fondazione teatrale, e che chiede di poter beneficiare del credito d'imposta previsto dall'articolo 1, comma 1, del decreto legge 31 maggio 2014, n. 83 (c.d. Art bonus). Dopo attenta analisi, e dopo aver acquisito il parere del Ministero dell Cultura, l'Agenzia Entrate chiarisce che le erogazioni liberali ricevute in denaro dall’ente filantropico, che promuove iniziative a favore di una fondazione teatrale, per il sostegno delle sue attività, non possono beneficiare dell’Art-bonus. Sebbene la Fondazione teatrale possa considerarsi anche l'unico beneficiario delle iniziative promosse dall'Istante (Ente filantropico), spiegano le Entrate, "non è possibile giungere all'immediata conclusione che le erogazioni liberali dirette a sostenere le attività dell'Istante possano considerarsi vere e proprie donazioni in favore della Fondazione teatrale". Quest'ultima "è sì il beneficiario delle attività poste in essere dall'Istante e finanziate con le erogazioni dei donatori, tuttavia le due fondazioni restano soggetti distinti e autonomi". "Nemmeno le attività poste in essere statutariamente dall'Istante possono ricondursi a mera attività di intermediazione tra donatori e beneficiario finale", precisano ancora le Entrate. Pertanto, le erogazioni effettuate dai donatori nei confronti dell'Istante non possono considerarsi erogazioni liberali destinate a sostenere la Fondazione teatrale. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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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:

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  • 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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