Il Terzo Settore contribuisce sempre più alla crescita dell’economia italiana, la sfida che lancia al mondo delle imprese riguarda la professionalità, l’efficienza e la redditività di un settore che ancora viene percepito solo come “volontariato”.
Oggi, Investire nel non profit significa partecipare ad uno dei mercati ad alto tasso di crescita in Italia. Significa entrare in rapporto con il privato sociale, milioni di donne e uomini che credono nella forza di agire e costruire insieme. Significa finanziare e sponsorizzare iniziative e realtà ad alto tasso di valore etico. Rappresenta un’occasione per rafforzare l’immagine delle aziende, una possibilità concreta per aiutarsi ed aiutare.
E non solo: Investire in un’organizzazioni di volontariato significa anche godere di un trattamento fiscale vantaggioso. Ciò significa che ogni erogazione di denaro e prestito di personale dell’impresa a favore di progetti e iniziative di organizzazioni di volontariato quale l’Istituto per la famiglia è deducibile dal reddito d’impresa.
Le imprese e le società residenti in Italia possono dedurre dal reddito d’impresa le donazioni offerte all’I.P.F. fino ad un valore pari a 4.000.000 di lire o pari al 2% del reddito d’impresa dichiarato e, prestando servizi tramite propri lavoratori dipendenti, assunti a tempo indeterminato, possono godere di un trattamento fiscale favorevole.
Infatti, la spesa conseguente per l’impresa dal distacco temporaneo presso la nostra Associazione di suo personale dipendente, assunto a tempo indeterminato, è deducibile dal reddito d’impresa fino ad un massimo del 5 per mille annuale dell’ammontare complessivo delle spese sostenute per prestazioni di lavoro dipendente.
La legge prevede vantaggi anche e per le cessioni gratuite di beni a favore delle organizzazioni di volontariato.
Le imprese possono cedere derrate alimentari e prodotti farmaceutici (purché la loro produzione o scambio costituiscano l’attività di impresa) destinati all’eliminazione dal circuito commerciale(per motivazioni di scadenza, sbagliato packaging, …) all’I.P.F., gratuitamente e senza alcun limite del valore dei beni ceduti.
Possono inoltre cedere altre tipologie di beni (purchè la loro produzione o scambio costituiscano l’attività di impresa) il cui costo di produzione sia al massimo pari a 2 milioni di lire. Questi 2 milioni concorrono a raggiungere il limite massimo di deducibilità dal reddito di impresa (4.000.000 di lire o il 2% del reddito di impresa dichiarato) assieme alle erogazioni di denaro.
Le cessioni di beni a titolo gratuito non sono soggette ad IVA, perché i beni omaggiati sono assimilati a quelli distrutti.
Di seguito riportiamo l’art. 13 del Decreto Legislativo 04.12.97 N.460 sul trattamento fiscale delle erogazioni liberali in favore delle organizzazioni di volontariato e le onlus:
- Al testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986 n. 917, sono apportate le seguenti modificazioni:
- a) all’articolo 13 bis sono apportate le seguenti modificazioni:
1) nel comma 1, relativo alle detrazioni d’imposta per oneri sostenuti, dopo la lettera i), è aggiunta, in fine, la seguente: “i bis) le erogazioni liberali in denaro, per importo non superiore a 4 milioni di lire, a favore delle organizzazioni non lucrative di utilità sociale (ONLUS), nonchè i contributi associativi, per importo non superiore a 2 milioni e 500 mila lire, versati dai soci alle società di mutuo soccorso che operano esclusivamente nei settori di cui all’articolo 1 della legge 15 aprile 1886, n. 3818, al fine di assicurare ai soci un sussidio nei casi di malattia, di impotenza al lavoro o di vecchiaia, ovvero, in caso di decesso un aiuto alle loro famiglie. La detrazione e` consentita a condizione che il versamento di tali erogazioni e contributi sia eseguito tramite banca o ufficio postale ovvero mediante gli altri sistemi di pagamento previsti dall’articolo 23 del decreto legislativo 9 luglio 1997, n. 241, e secondo ulteriori modalità idonee a consentire all’Amministrazione finanziaria lo svolgimento di efficaci controlli, che possono essere stabilite con decreto del Ministro delle finanze da emanarsi ai sensi dell’articolo 17, comma 3, della legge 23 agosto 1988, n. 400.”;
2) nel comma 3, relativo alla detrazione proporzionale, in capo ai singoli soci di società semplice, afferente agli oneri sostenuti dalla società medesima, le parole “Per gli oneri di cui alle lettere a), g), h) e i)” sono sostituite con le seguenti: “Per gli oneri di cui alle lettere a), g), h), i) ed i bis)”;
- b) nell’articolo 65, comma 2, relativo agli oneri di utilità sociale deducibili ai fini della determinazione del reddito d’impresa, dopo la lettera c quinquies), sono aggiunte, in fine, le seguenti:
“c sexies) le erogazioni liberali in denaro, per importo non superiore a 4 milioni o al 2 per cento del reddito d’impresa dichiarato, a favore delle ONLUS; c septies) le spese relative all’impiego di lavoratori dipendenti, assunti a tempo indeterminato, utilizzati per prestazioni di servizi erogate a favore di ONLUS, nel limite del cinque per mille dell’ammontare complessivo delle spese per prestazioni di lavoro dipendente, così come risultano dalla dichiarazione dei redditi.”;
- c) nell’articolo 110 bis, comma 1, relativo alle detrazioni d’imposta per oneri sostenuti da enti non commerciali, le parole: “oneri indicati alle lettere a), g), h) e i) del comma 1 dell’articolo 13 bis” sono sostituite dalle seguenti: “oneri indicati alle lettere a), g), h), i) ed i bis) del comma 1 dell’articolo 13 bis”;
- d) nell’articolo 113, comma 2 bis, relativo alle detrazioni d’imposta per oneri sostenuti da società ed enti commerciali non residenti, le parole: “oneri indicati alle lettere a), g), h) e i) del comma 1 dell’articolo 13 bis” sono sostituite dalle seguenti: “oneri indicati alle lettere a), g), h), i) ed i bis) del comma 1 dell’articolo 13 bis”;
- e) nell’articolo 114, comma 1 bis, relativo alle detrazioni d’imposta per oneri sostenuti dagli enti non commerciali non residenti, le parole: “oneri indicati alle lettere a), g), h) e i) del comma 1 dell’articolo 13 bis” sono sostituite dalle seguenti: “oneri indicati alle lettere a), g), h), i) ed i bis) del comma 1 dell’articolo 13 bis”.
- Le derrate alimentari e i prodotti farmaceutici, alla cui produzione o al cui scambio è diretta l’attività dell’impresa, che, in alternativa alla usuale eliminazione dal circuito commerciale, vengono ceduti gratuitamente alle ONLUS, non si considerano destinati a finalità estranee all’esercizio dell’impresa ai sensi dell’articolo 53, comma 2, del testo unico delle imposte sui redditi, approvato con il decreto del Presidente della Repubblica 22 dicembre 1986, n. 917.
- I beni alla cui produzione o al cui scambio è diretta l’attività d’impresa diversi da quelli di cui al comma 2, qualora siano ceduti gratuitamente alle ONLUS, non si considerano destinati a finalità estranee all’esercizio dell’impresa ai sensi dell’articolo 53, comma 2, del testo unico delle imposte sui redditi, approvato con il decreto del Presidente della Repubblica 22 dicembre 1986, n. 917. La cessione gratuita di tali beni, per importo corrispondente al costo specifico complessivamente non superiore a 2 milioni di lire, sostenuto per la produzione o l’acquisto, si considera erogazione liberale ai fini del limite di cui all’articolo 65, comma 2, lettera c sexies), del predetto testo unico.
- Le disposizioni dei commi 2 e 3 si applicano a condizione che delle singole cessioni sia data preventiva comunicazione, mediante raccomandata con avviso di ricevimento, al competente ufficio delle entrate e che la ONLUS beneficiaria, in apposita dichiarazione da conservare agli atti dell’impresa cedente, attesti il proprio impegno ad utilizzare direttamente i beni in conformità alle finalità istituzionali e, a pena di decadenza dei benefici fiscali previsti dal presente decreto, realizzi l’effettivo utilizzo diretto; entro il quindicesimo giorno del mese successivo, il cedente deve annotare nei registri previsti ai fini dell’imposta sul valore aggiunto ovvero in apposito prospetto, che tiene luogo degli stessi, la qualità e la quantità dei beni ceduti gratuitamente in ciascun mese. Per le cessioni di beni facilmente deperibili e di modico valore si è esonerati dall’obbligo della comunicazione preventiva. Con decreto del Ministro delle finanze, da emanarsi ai sensi dell’articolo 17, comma 3, della legge 23 agosto 1988, n. 400, possono essere stabilite ulteriori condizioni cui subordinare l’applicazione delle richiamate disposizioni.
- La deducibilità dal reddito imponibile delle erogazioni liberali a favore di organizzazioni non governative di cui alla legge 26 febbraio 1987, n. 49, prevista dall’articolo 10, comma 1, lettera g), del testo unico delle imposte sui redditi approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, è consentita a condizione che per le medesime erogazioni il soggetto erogante non usufruisca delle detrazioni d’imposta di cui all’articolo 13 bis comma 1, lettera i bis), del medesimo testo unico.
- La deducibilità dal reddito imponibile delle erogazioni liberali previste all’articolo 65, comma 2, lettere a) e b), del testo unico delle imposte sui redditi, approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, è consentita a condizione che per le medesime erogazioni liberali il soggetto erogante non usufruisca delle deduzioni previste dalla lettera c sexies) del medesimo articolo 65, comma 2.
- La deducibilità dal reddito imponibile delle erogazioni liberali previste all’articolo 114, comma 2 bis, lettere a) e b), del testo unico delle imposte sui redditi approvato con decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, è consentita a condizione che per le medesime erogazioni liberali il soggetto erogante non usufruisca delle detrazioni d’imposta previste dal comma 1 bis, del medesimo articolo 114.
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