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If you pay taxes in Italy, you can help animals at no cost to you. Take note of our tax code:
93470670725
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Tax benefits for Italian taxpayers
Individuals who donate through traceable means (bank transfer, PayPal, credit card, Satispay) to non-commercial Third Sector Entities (ETS) can choose between:
a tax credit (detrazione) on their IRPEF income tax equal to 30% of the donated amount, up to a total of €30,000 in each tax year;
a deduction (deduzione) of the donated amount from their total declared income, within the limit of 10% of the declared income, whatever the amount. Any deduction exceeding the total declared income may be carried forward to subsequent tax years, but no later than the fourth.
Art. 83 of Legislative Decree 117/2017 (Italian Third Sector Code)
Frequently asked questions
Tax credits (oneri detraibili) act directly on the gross tax, effectively reducing the amount of IRPEF the taxpayer has to pay. Deductible expenses (oneri deducibili) are instead subtracted from the total income relevant for IRPEF purposes, before the gross tax is calculated.
In 2022 Mario Rossi donates €1,000 to Animal Law Italia ETS by bank transfer, PayPal or other traceable means. In 2023 he can subtract €300 (30% of the donation) from his net IRPEF, with a tax saving of €300.
Example: Taxable income: €28,000 – Gross tax: €6,970 – Donation: €3,000 – IRPEF tax credit: €900 (30% of €3,000) – Tax due: €6,970 – €900 = €6,070 – Tax saving: €900
Mario Rossi has a taxable income of €30,000 and donates €2,000 to Animal Law Italia ETS. He can choose to deduct the entire amount from his income, lowering the taxable base. The progressive IRPEF rate will then be calculated on €28,000 instead of €30,000.
Another example: Taxable income: €50,000 – Donation: €5,000 – Maximum deductible amount: €5,000 (10% of €50,000) – Taxable income: €50,000 – €5,000 = €45,000.
They can deduct the donation from their taxable income within the limit of 10% of the total declared income. For example, a company with €100,000 of taxable income can deduct a maximum of €10,000 of total donations to the third sector. If the donations exceed the total declared income, net of all deductions, the excess can be deducted in the following years, up to the fourth, until its full amount is used.