On the occasion of Telefisco 2021, the Revenue Agency ruled on the provisions introduced by paragraphs 44-47 of the 2021 budget law (30 December n. 178/2020) which detax the profits of non-commercial entities by 50% provided that such entities exercise, exclusively or mainly, one or more activities of general interest for the pursuit of civic, solidarity and social utility purposes, in some sectors identified by law.
