{"id":1315,"date":"2025-10-21T10:06:00","date_gmt":"2025-10-21T08:06:00","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1315"},"modified":"2025-10-22T20:49:52","modified_gmt":"2025-10-22T18:49:52","slug":"associative-entities-novelties-in-the-determination-of-taxable-income","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2025\/10\/21\/associative-entities-novelties-in-the-determination-of-taxable-income\/","title":{"rendered":"Associations - News on determining taxable income"},"content":{"rendered":"<p>With its comfort letter of 8 March 2025, the European Commission approved the fiscal rules contained in Title X of the Code of the Third Sector (Legislative Decree 117\/2017), in particular those in Art. 80 and Art. 86 (the latter is specific to Associations of Social Promotion - APS - and to Voluntary Organisations - ODV).<\/p>\n<p><!--more--><\/p>\n<p>Let us first point out that <strong><u>the entry into force of the ETS tax regime will lead to the disappearance of the flat-rate tax regime under Law 398\/1991 from 1 January 2026<\/u><\/strong>, which will only continue to apply to ASDs and SSDs not registered with RUNTS.<\/p>\n<p>In particular, from 1 January 2026, for Third Sector Entities (ETS) <strong><u>non-commercial<\/u><\/strong> registered with RUNTS will be able to opt for flat-rate income determination <strong><u>enterprise<\/u><\/strong> by applying the following coefficients to the amount of revenue earned:<\/p>\n<ul>\n<li>5% for revenues up to 130,000 euro (7% if service activities);<\/li>\n<li>7% for revenues from \u20ac130,001 to \u20ac300,000 (10% if service activities);<\/li>\n<li>14% for revenues over \u20ac300,000 (17% if service activities).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>A \u201cnon-commercial\u201d ETS is defined as an ETS that exclusively or predominantly carries out activities in the general interest (ex Art. 5 CTS) and if these activities are non-commercial, i.e:<\/p>\n<ul>\n<li><strong><u>if they are performed free of charge or against payment of a fee that does not exceed the actual costs<\/u><\/strong>. Actual costs are determined by calculating, in addition to direct costs, all costs attributable to general interest activities and, among these, indirect and general costs, including financial and tax costs;<\/li>\n<li>if the revenues are greater than the costs, <strong><u>if the revenues do not exceed the relevant costs by more than 6 per cent for each tax period and for no more than three consecutive tax periods<\/u><\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>If, on the other hand, applying the above criteria, the ETS will be qualified as \u201ccommercial\u201d, the ordinary, non-lump-sum, income determination regime will apply to <u>all<\/u> income (commercial and noncommercial) received during the financial year.<\/p>\n<p>Therefore, cultural associations that today perform <strong><u>business<\/u><\/strong> and who make use of L. 398\/1991 have two alternatives:<\/p>\n<ul>\n<li>if they fulfil the non-tradability requirements for ETSs, they can register with RUNTS and benefit from the specific flat-rate scheme mentioned above;<\/li>\n<li>If this is not possible, they may apply either the ordinary non-flat regime or, alternatively, they may benefit from the flat-rate regime under Article 145 of the TUIR, which provides:\n<ul>\n<li>a profitability coefficient of 15% of revenue up to EUR 15,493.71 and 25% above this threshold and up to EUR 309,874.14 <strong><u>for the provision of services<\/u><\/strong>;<\/li>\n<li>a profitability coefficient of 10% of revenue up to EUR 25,822.84 and 15% above this amount and up to EUR 516,456.90 <strong><u>for other activities<\/u><\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.<\/p>","protected":false},"excerpt":{"rendered":"<p>Con la comfort letter dello scorso 8 Marzo 2025, la Commissione Europea ha approvato le norme di carattere fiscale contenute nel Titolo X del Codice del Terzo Settore (D.Lgs. 117\/2017), in particolare quelle di cui all\u2019art. 80 ed all\u2019art. 86 (quest\u2019ultimo \u00e8 specifico per le Associazioni di Promozione Sociale \u2013 APS \u2013 e per le [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1315","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=1315"}],"version-history":[{"count":3,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1315\/revisions"}],"predecessor-version":[{"id":1318,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1315\/revisions\/1318"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=1315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=1315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=1315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}