With Circular no. 15/E of 17 May 2022, the Revenue Agency, after a brief illustration of the reference regulatory framework, provided important clarifications on the scope and scope of application of article 6 of the Presidential Decree 29 September 1973, no. 601, with particular regard to the following types of subjects: "hospital institutions"; foundations of banking origin referred to in legislative decree 17 May 1999, n. 153; civilly recognized religious entities.
