{"id":7350,"date":"2025-02-21T11:24:48","date_gmt":"2025-02-21T10:24:48","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7350"},"modified":"2025-02-21T11:27:30","modified_gmt":"2025-02-21T10:27:30","slug":"memorandum-n-15-feb-21-2025-liberal-donations-to-third-sector-entities-deduction-instead-of-deduction","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-15-feb-21-2025-liberal-donations-to-third-sector-entities-deduction-instead-of-deduction\/","title":{"rendered":"Memorandum N. 15 Feb. 21, 2025 Liberal donations to third sector entities: deduction instead of deduction"},"content":{"rendered":"<p>Art. 1 tenth paragraph of Law No. 207 of Dec. 30, 2024 (Budget Law 2025) introduced in the TUIR a new Art. 16-ter that reordered as of 2025 the deductions for expenses by drastically reducing them for taxpayers with income over 75,000 euros.<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/02\/15-2025-SGBPartners-Liberal-donations-to-third-sector-entities-deduction-instead-of-deduction.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Art. 1 tenth paragraph of Law No. 207 of Dec. 30, 2024 (Budget Law 2025) introduced in the TUIR a new Art. 16-ter that reordered as of 2025 the deductions for expenses by drastically reducing them for taxpayers with income over 75,000 euros. &nbsp; (download pdf)<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7350"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7350"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7350\/revisions"}],"predecessor-version":[{"id":7351,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7350\/revisions\/7351"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}