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Donations made to AIProSaB for Progeria research are eligible for tax benefits according to the following regulations:
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Charitable donations in cash or in kind, up to an amount not exceeding €30,000, allow for a tax deduction equal to 30% of the donation made (Article 83, paragraph 1 of Legislative Decree No. 117 dated 03/07/2017). Donations in cash or in kind are deductible up to 10% of the total income. The excess amount can be deducted from the total income of subsequent tax periods, up to the fourth period, within its limit (Article 83, paragraph 2 of Legislative Decree No. 117 dated 03/07/2017).
Cash donations are not deductible.
Consult your tax advisor to apply the most advantageous solution.
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Donations in cash or in kind are deductible up to 10% of the total income. The excess amount can be deducted from the total income of subsequent tax periods, up to the fourth period, within its limit (Article 83, paragraph 2 of Legislative Decree No. 117 dated 03/07/2017). Additionally, cash donations specifically earmarked for the conduct and promotion of research activities can be fully deducted from one's income (Article 1, paragraph 353 and following, Law No. 266/05 and implementing Decrees).