Things
The incentive, in implementation of article no. 81 of Regional Law n. 3 of 31 January 2024, concerns the IRAP exemption for the subjects referred to in article 10 of the legislative decree of 4 December 1997, n. 460 and subsequent amendments, registered in the registers of Volunteer Organizations (ODV) and Social Promotion Associations (APS) and ONLUS as of 23 November 2021 and entities registered with RUNTS, including social cooperatives and excluding established social enterprises in the form of a company. The exemption also operates in the following cases: a) loss of the non-profit qualification of the regional management registry list, published on the Revenue Agency website, following registration in the RUNTS; b) automatic transfer to the RUNTS according to the methods provided for by the aforementioned directorial decree of the Ministry of Labor and Social Policies no. 561/2021;c) ODV and APS newly registered with RUNTS not included in transmigration processes from previous registers.
Who is it aimed at?
The benefit is aimed at the subjects referred to in article 10 of the legislative decree of 4 December 1997, n. 460 and subsequent amendments, registered in the registers of Volunteer Organizations (ODV) and Social Promotion Associations (APS) and ONLUS as of 23 November 2021 and entities registered with RUNTS, including social cooperatives and excluding established social enterprises in the form of a company. The exemption also applies in the following cases: a) loss of the non-profit qualification of the regional management registry list, published on the Revenue Agency website, following registration in the RUNTS; b) automatic transfer to the RUNTS according to the methods provided for by the aforementioned directorial decree of the Ministry of Labor and Social Policies n. 561/2021;c) ODV and APS newly registered with RUNTS not included in transmigration processes from previous registers.
What does it predict
The relief consists of the IRAP exemption in "de minimis" referred to in: a) Regulation (EU) 2023/2831 of the Commission of 13 December 2023 relating to the application of articles 107 and 108 of the Treaty on the functioning of the European Union to “de minimis” aid; or functioning of the European Union on "de minimis" aid in the agricultural sector and pursuant to the European legislation on "de minimis" aid referred to in subsequent community regulations amending the same.".
