Tax benefits

Hubrains is a NO PROFIT Association

Donations made by IRES subjects
they are deductible from the total net income of the donor, pursuant to art. 83 c.2 Legislative Decree 3 July 2017 n. 117, within the limit of 10% of the total declared income.
If the deduction is greater than the total income declared, less all deductions, the excess can be calculated as an increase of the deductible amount from the total income of the subsequent tax periods, but not beyond the quarter, up to the amount of its amount.

Donations made by Irpef subjects (natural persons)
are deductible, pursuant to art. 83 c.1 Legislative Decree 3 July 2017 n. 117, for an amount equal to 30% of the charges incurred by the taxpayer for donations in cash or in kind in favor of the non-commercial third sector entities referred to in Article 79, paragraph 5, for a total amount in each period of tax not exceeding 30,000 euros
or alternatively
they are deductible from the total net income of the donor, pursuant to art. 83 c.2 Legislative Decree 3 July 2017 n. 117, within the limit of 10% of the total declared income.
If the deduction is greater than the total income declared, less all deductions, the excess can be calculated as an increase of the deductible amount from the total income of the subsequent tax periods, but not beyond the quarter, up to the amount of its amount.

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