Pursuant to art. 82, paragraph 2, of the Third Sector Code, any free transfer in favor of the ETS (donations, inheritances, bequests), if used exclusively to pursue civic, solidarity and social utility purposes envisaged in the statutes, will not be subject to taxes.
The point was explored by the National Council of Notaries in study no. 72-2018/T, which focused on the problem of coordinating this rule with the provisions of art. 3, paragraphs 1 and 2, of Legislative Decree no. 346/1990 (Consolidated text of the provisions concerning the tax on inheritances and donations) whose provisions, nor the connected rules relating to mortgage and cadastral taxes, can no longer be applied to the ETS which will have as their only reference discipline that referred to in 'art. 82 CTs.
