Request
To obtain the reduction, it is necessary to produce and send documentation, to be presented at two different times, through the channels indicated.
1. Initial declaration
- Download and fill out the form
- self-certifications made by the donors certifying their qualification as a non-profit organization.
It must be presented by April 30th of the year to which the project refers. For projects started after 30 April, it must still be presented by December 31st of the year in which the project takes place.
2. Final statement certification
It must be presented, under penalty of forfeiture, by April 30th of the following year to that of the financial year for which the reduction is requested.
Necessary documentation:
- declaration showing the total quantities actually donated
- certificates issued by the donors indicating the quantities received
- copy of the declarant's identity document.
The documentation can be validly replaced by similar communications presented for the purpose of obtaining the tax benefits provided for by Law 166/2016.
Transport documents or equivalent tax documents, reporting the quantities of food donated, they should not be attached but they must be kept by the taxpayer and made available to the municipal administration upon request.