Banking foundations have a remarkable ability to experiment with new models and solutions to quickly address social problems, adopting strategies to make society more resilient and less vulnerable to emerging risks. Taxation cannot be immune to this role and these functions. In particular, from 2021 to the present, there have been three innovations aimed at facilitating the activity of foundations. These include the reduction of the taxable portion of profits introduced by the Budget Law 2021, the applicability of reduced corporate income tax (IRES) at 50% as outlined by the Revenue Agency in Circular No. 15/E dated May 17, 2022, and Circular No. 35/E dated December 28, 2023, and the incentive for merger operations between foundations introduced by the Budget Law 2023. This paper aims to delve into these innovations, highlighting their significance.
Verso una società più resiliente. Osservazioni sulle più recenti novità in materia di fiscalità delle fondazioni bancarie.
Moratti
2024-01-01
Abstract
Banking foundations have a remarkable ability to experiment with new models and solutions to quickly address social problems, adopting strategies to make society more resilient and less vulnerable to emerging risks. Taxation cannot be immune to this role and these functions. In particular, from 2021 to the present, there have been three innovations aimed at facilitating the activity of foundations. These include the reduction of the taxable portion of profits introduced by the Budget Law 2021, the applicability of reduced corporate income tax (IRES) at 50% as outlined by the Revenue Agency in Circular No. 15/E dated May 17, 2022, and Circular No. 35/E dated December 28, 2023, and the incentive for merger operations between foundations introduced by the Budget Law 2023. This paper aims to delve into these innovations, highlighting their significance.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
