Tax Benefits

benefici fiscali

For Italian Companies 

Companies build upon their sense of corporate social responsibility (CSR) by collaborating (supporting) with the University of Padua. Forward-thinking investments are an opportunity to enhance the solid values behind its mission. Supporting the University of Padua brings stakeholders closer to their community by fostering a positive identity representing those who work in that same company.  

Donations that directly support COVID-19 scientific research benefit from the tax incentives established by the Italian income tax code (TUIR) and Law no. 266/2005 or those of the Italian Law Decree no. 18 of 2020, also known as the Cura Italia Decree.

  Tax Benefits for Italian Companies

  • up to 2% of business income deduction when supporting institutional or social benefiting projects *see Article 100, paragraph 2, letter an of DPR 917/1986 RM signed on October 17, 2008, no. 386 / E
  • fully deductible from income when supporting research *see art. 1, paragraph 353 of the 2006 Fiscal Law
  • 65% tax relief when supporting cultural initiatives (Art Bonus). For subjects with business income (companies and sole proprietorships) and non-commercial entities that also carry out commercial activities, the tax credit limit is 5 per one thousand of its annual revenues.

For Individuals Residing in Italy

Above all else, the University of Padua is a community of people, students, educators, and administrative staff who dedicate themselves daily to its mission and forward-thinking projects.

The university achieves its goals thanks to the support of individuals who believe in the value of higher education, offering special thanks to the Alumni Association and Friends of the University of Padua Association.

  Tax Benefits for Italian Residents

  • fully deductible from total income (model 730, UNICO model) according to art. 10 paragraph 1 of DPR 917/1986 (TUIR)
  • 19% deductible of the gross tax (Article 15 paragraph 1 of the TUIR) when supporting technological innovation, school and university construction, and training offers
  • 65% tax relief when supporting cultural initiatives (Art Bonus). For persons and entities that do not undertake commercial activities (employees, retirees, professionals), the tax credit limit is 15% of the total taxable income.

For Italian Foundations

Supporting research is the primary focus of most foundations, but many also support studies based on historical and cultural initiatives.

  Tax Benefits for Italian Foundations

The Italian Revenue Agency (L'Agenzia delle Entrate) under no. 87 / E of October 15, 2015, acknowledges the banking action of foundations that by way of exception, foundations can benefit from the tax credit governed by art. 1, paragraph 1, Italian Legislative Decree no. 83/2014, relating to the amount spent for the design and execution in the restoration and enhancement works of cultural heritage, as established by the memoranda of understanding stipulated with the local public bodies (Art Bonus)

Tax Credit for Italian Cultural Projects: Art Bonus  

art bonusDonations in favour of maintaining, protecting, or restoration public cultural assets carried out by companies, individuals, or foundations, benefit from the Art bonus, with a tax credit equal to 65% of the amount donated.

Italian tax law states that those who make donations in support of public culture assets are entitled to tax benefits in the form of a tax credit.


Tax Benefits for all other European Residents

TGEIndividuals or legal entities of the Transnational Giving Europe network benefit from the tax advantages enjoyed in their country of residence when contributing to the University of Padua. 

Tax Benefits for American Residents

logo Myriad USAAmerican residents and legal entities of the United States enjoy tax donation benefits for contributions offered to the University of Padua through the American Friends Fund at Myriad USA.