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Non-commercial Entities of the Third Sector

Our Tax Advisors are specialized in providing full support to non-commercial entities of the third sector, such as non-profit organizations in Italy.

since 1998

Studio A&P offers professional consulting services to businesses and individuals.

Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.

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Language: IT, EN, FR, ES, DE

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Based in Italy and active Worldwide

years of
experience

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A&P in 2024

We are providers for:

The Non-Commercial Entity

A non-commercial Entity is a type of organization that mainly runs non-commercial activities (no profit) and is enrolled in the Single Register of the Third Sector (RUNTS).

Types of associations included

Non-profit organizations in Italy include organizations for social promotion, volunteering, philantropic entities, associative networks, social co-op and companies etc.

Permitted activities

Non-profit organizations in Italy can therefore run business activities, but only in a secondary way and with the ultimate goal of raising funds for its social purposes. The main non-profit activity must be of general interest and complying with Art.5 of the Code of the Third Sector (CTS).

Arletti & Partners Team

The team at Studio Arletti & Partners is made up of over 40 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.

Our Areas of Expertise include:

Special Tax Regime for Non-Profit Organizations in Italy

The non-commercial Entity of the third sector (social promotion association, volunteering, philantropic entity, associative network, social co-op and companies, etc.) benefits from a special tax regime:

Non-taxable income from institutional activities

Non-taxable income of institutional activities for those enrolled, associates or partners, as well as membership dues, both with regard to direct taxation (IRES) and VAT;
To be considered non commercial and non-taxable, the activities must be carried out either for free or with incomes not exceeding the effective costs (no more than 5%).

Non-contributions and funds

Non-taxable contributions from Public Administrations;
Non-taxable funds from occasional public funding campaigns or in proximity of special events.

Application of the Italian Flat Rate Scheme

Application of the Italian Regime Forfettario art. 80 CTS, to earnings coming from secondary commercial activities;
Regime Forfettario is further favourable for ODV and APS art 86 CTS to earnings from secondary commercial activities.

Benefits and fiscal deductions

Benefits for indirect and local taxes, like exemption from IMU (municipal property tax) on properties used to run the institutional activity, exemption from taxation of donations/successions, mortgage and cadastral taxes for transfers free of charge;
Tax deductions for those making charitable donations in favour of non-commercial Entities.

Why choose A&P

Our Team of professional tax advisors and consultants will support you with a preliminary analysis and creation of the Third Sector Entity, taking care of activities like drafting the Articles of Incorporation in compliance with the reform of the third sector, enrolment in the RUNTS, possible application of the flat-rate scheme etc. Our Team will follow you step-by-step and will also take care of the fiscal and accounting requirements specifically for your Entity.

The process

Send a brief form to fill in with all the necessary information for a preliminary analysis;
Send a detailed request of the necessary documentation for the procedure;
Take care of all the accounting and fiscal fulfillments, in order to keep the status of Third Sector Entity.