Tax deductibility in Italy

In accordance to Legislative Decree 117/17:

  • Donations in kind and in cash made with traceable financial instruments (bank transfer, postal order, check, Paypal) are deductible to the amount of 30% by IRPEF for the individual person, for a maximum total amount for each tax period of 30,000 euros.
  • Payment receipts must be kept for 10 years.


  • Donations in cash or in kind carried out with financial instruments traceable by individual persons, institutions and companies can be deducted from income within the limit of 10% of the total declared income. The possibility of postponing the deductibility of any donations exceeding 10% to subsequent years is envisaged.
  • Payment receipts must be kept for 10 years.