2026 ETS Donation Deductibility

Frequently asked questions

Everything you need to know about this tool.

• What is the difference between a tax credit and a deduction?

  The tax credit directly reduces the IRPEF owed (30% of the donation). The deduction reduces taxable income (up to 10% of total income). For high incomes the deduction is more advantageous; for medium incomes the tax credit is better. The tool compares both.

• Can all APS receive tax-deductible donations?

  Voluntary donations to Third Sector entities referred to in art. 82 c. 1 are allowed (art. 83 c. 1 Legislative Decree 117/2017); cash donations must be paid with traceable means (banks, post offices or other systems of art. 23 Legislative Decree 241/1997). If your APS is not yet registered in the RUNTS, check with the accountant if and from when the donation gives entitlement to the tax benefit: the transitional phase is governed by art. 104 Legislative Decree 117/2017.

• How must the donation be documented?

  A receipt or written statement from the organisation with: the donor's details, the amount, the date, the description "donation", and the ETS's details (name, tax code, RUNTS registration number). The tool generates this document.

• Can donations in kind also be deducted?

  Yes: art. 83 of Legislative Decree 117/2017 covers both cash donations and donations in kind. A Ministry of Labour decree identifies the types of goods allowed and valuation criteria: check with your accountant what documentation is required for the specific asset before proceeding.

• What is the maximum deductible amount?

  For the IRPEF tax credit: a maximum donation of €30,000 (so a maximum credit of €9,000 for APS, €10,500 for ODV). For the deduction: 10% of total income with no cap on the amount.