With the Law Decree n. 34 of 2019, converted with amendments by Law no. 58/2019, in force since 30 June, have been definitively added to art. 148, paragraph 3, Tuir those changes made necessary in order to coordinate the discipline with the provisions of the Third Sector Code and clarify the misunderstandings caused by the regulatory stratification process that has affected the article in recent months.
Pursuant to art. 148, paragraph 3 of the TUIR, as it will be definitively amended with the entry into force of the Third Sector Code, the taxation is therefore envisaged for the income paid by members of cultural or social promotion associations by way of specific fees or supplementary fees for all political, trade union and category associations, religious, welfare, amateur sports associations, as well as for the peripheral structures of a private nature necessary for non-economic public bodies to implement the function of person in charge of services of public interest.
For the transitional period, on the other hand, the following will be able to enjoy this benefit, pending authorization from the European Commission: political, trade union and category associations, religious, welfare, cultural, amateur sports, social promotion and extra-scholastic personal training associations.
The provisions of the 2019 Budget Law also remain unchanged, according to which the peripheral structures of a private nature necessary for non-economic public bodies to implement the function of person in charge of services of public interest also benefit from these concessions.
