On 25 June 2012, the Government issued Decree 208/012 to implement additional conditions with respect to donations for corporate income tax purposes.
The rules apply to companies subject to corporate income tax (IRAE) that want to finance projects selected and approved by the Ministry of Economy with respect to education, health, research, child charity, arts, etc.
Those companies benefit from tax incentives as follows:
| – | a credit of corporate income tax… |