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🤝 Non-profit and associationsOpen💶 Incentivi.gov.it (Governo)
IRAP Exemption for the Third Sector (LR 3/2024 art. 81) - Regione Siciliana
The measure grants a full exemption from the payment of IRAP under the 'de minimis' regime to Third Sector Entities operating in Sicily. The relief aims to reduce the tax burden and support the institutional activities of non-profit organisations, social cooperatives, and associations registered in the relevant registers.
For Ustica: The incentive is relevant to associations, social cooperatives, and other Third Sector Entities active in Ustica and registered with RUNTS. The measure allows them to benefit from a full exemption from IRAP payments, easing the tax costs of running their social and cultural activities.
Who can apply
Third Sector Entities registered with RUNTS (including ODVs, APSs, and social cooperatives, excluding incorporated social enterprises), as well as ODVs, APSs, and ONLUSs already registered in historical registers as of 23 November 2021 or transferred to RUNTS.
Funding
Exemption from IRAP payment, granted in compliance with the ceilings established by the general 'de minimis' regulation (Reg. UE 2023/2831) or agricultural 'de minimis' regulation (Reg. UE 2019/316).
Deadline
31/12/2030
How to apply
Application of the benefit directly in the IRAP tax return or according to the operational instructions of the Agenzia delle Entrate and Regione Siciliana.
Attachments
No attachments found on the official page.
Related publications
Automatic summaries in Italian: the official text of the call prevails.