The Revenue Agency, with reply no. 439/2022, ruled on the scope of application of subsidy regime provided for in Article 6 of Presidential Decree n. 601 of 1973 and article 36 of Presidential Decree 22 December 1986 n. 917 in favor of a civilly recognized religious body, concluding that:
a) at cadastral income from real estate units and their appurtenances intended exclusively for the exercise of worship activities, not identified by the cadastral category "E / 7 - Buildings intended for the public exercise of worship attributed to buildings of worship", the regime referred to in Article 36, paragraph 3, of the TUIR applies, provided that such properties have the characteristics of 'specific use for which they are intended and the relative use takes place in compliance with the regulations and authorizations provided;
b) at institutional activities "of religion and worship" the reduction of the IRES rate is applied, pursuant to Article 6 of the Presidential Decree 601 of 29 September 1973, within the limits and under the conditions clarified by circular 1 / E of 2022;
c) for the activities of the branch ONLUS the current regulations referred to in Article 150 of the TUIR will continue to apply.
