{"id":4910,"date":"2023-02-22T13:35:41","date_gmt":"2023-02-22T12:35:41","guid":{"rendered":"https:\/\/gslex.net\/?p=4910"},"modified":"2023-02-22T13:35:41","modified_gmt":"2023-02-22T12:35:41","slug":"la-raccolta-fondi-invita-alliscrizione-al-runts","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/la-raccolta-fondi-invita-alliscrizione-al-runts\/","title":{"rendered":"LA RACCOLTA FONDI INVITA ALL\u2019ISCRIZIONE AL RUNTS"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: justify;\">L\u2019art. 83 del\u00a0Codice del Terzo Settore (D.Lgs. n. 117\/2017) riconosce delle importanti agevolazioni fiscali, in termini di detrazioni e deduzioni ai fini della determinazione del reddito imponibile, a favore di persone fisiche o giuridiche che erogano liberalit\u00e0, in denaro o in natura, a favore degli Enti del Terzo Settore.<\/p>\n<p style=\"text-align: justify;\">Questa disposizione rientra fra quelle fiscali previste dal Codice, non ancora vigenti in mancanza dell\u2019autorizzazione da parte della Commissione Europea.<\/p>\n<p style=\"text-align: justify;\">Tuttavia, ai sensi del co. 1 dell\u2019art. 104 del Codice, le previsioni di cui all\u2019art. 83 sono gi\u00e0 applicabili dal 1\u00b0 gennaio 2018 per le liberalit\u00e0 erogate a favore delle ONLUS, delle Organizzazioni di Volontariato e delle Associazioni di Promozione Sociale.<\/p>\n<p style=\"text-align: justify;\">Grazie alle modifiche apportate dall\u2019art. 26 del D.L. n. 72\/2022 (cosiddetto <em>Decreto Semplificazioni<\/em>), a far data dall\u2019operativit\u00e0 del Registro Unico Nazionale del Terzo Settore, le previsioni agevolative di cui all\u2019art. 83 sono state estese alle liberalit\u00e0 erogate a favore di tutti gli enti\u00a0 iscritti nel RUNTS (escluse le imprese sociali costituite in forma di societ\u00e0).<\/p>\n<p style=\"text-align: justify;\">Tenuto conto della significativit\u00e0 delle agevolazioni fiscali riconosciute dall\u2019art. 83, questa novit\u00e0 dovrebbe indurre tutte le realt\u00e0 operanti nel mondo del non-profit, potenzialmente idonee ad attirare erogazioni liberali, a procedere con l\u2019iscrizione al RUNTS.<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":10,"featured_media":4911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,80,81,77],"tags":[112,111,84],"class_list":["post-4910","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-enti-non-profit","category-filantropia","category-terzo-settore","tag-fundraising","tag-raccoltafondi","tag-runts"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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