New law on simplifications with important innovations for the Third Sector
In the session of the 2 August the Senate has definitively approved of the bill of conversion, with modifications, of the DL n. 73/2022, introducing important norms also for the Third Sector. In addition to those already reported on 24 June, it should be noted in particular that:
1. for the purposes of art. 79 of the Third Sector Code, according to which activities of general interest are considered to be non-commercial in nature when they are carried out free of charge or for payment of fees that do not exceed actual costs, the latter "shall be determined by calculating, in addition to direct costs, all those attributable to activities of general interest and, among these, indirect and general costs, including financial and tax costs";
2. the rate of profit has been raised from 5% to 6%, which in any event makes it possible to consider as non-commercial an activity of general interest (again pursuant to Art. 79 cited above); this rate is taken into account for each tax period and for no more than 3 consecutive tax periods (before the change were only 2).
In addition, it has been established that for the purposes of calculating the 180 days within which the offices of the RUNTS must verify that the requirements for the registration of entities subject to transmigration pursuant to art. 54 CTS the period between 1 July and 15 September 2022 is not taken into account and the deadline for the adaptation of the Articles of Association with a simplified procedure for non-profit organisations, ODV and APS has been extended to 31 December 2022.
Also the d.lgs. n. 112/2017 on social enterprises has been amended to Articles 16 (Fund for the Promotion and Development of Social Enterprises) and 18 (Fiscal and Economic Support Measures).
