With the Resolution n. 89/E of 25 October 2019, the Revenue Agency answered the question promoted by the National Forum of the Third Sector with an opinion.
The question of the Forum was aimed at understanding whether, until the entry into force of the Runts, the non-profit organizations registered in the registers referred to in the sector regulations can continue to apply the tax provisions previously in force on the subject of Onlus, OdV and Aps.
The Revenue Agency, starting from the provisions of the second paragraph of art. 101 of the Third Sector Code and circular no. 13 of 31 May 2019, clarified that, pending the transmigration and data control procedures, the entities will continue to maintain their current status and to suffer the related effects, also from a fiscal point of view.
In fact, it will be up to the territorially competent Single Register office to carry out all the necessary control activities and forward requests relating to the missing information and documents.
Furthermore, even if they do not proceed with the required adjustments by 30 June 2020, the entities registered in the register of non-profit organizations will be able to continue to apply the tax provisions pursuant to Legislative Decree no. 460/1997.
