DECRETO 23 febbraio 2017 - Individuazione delle modalita' per la deduzione delle erogazioni liberali effettuate in favore dell'Istituto buddista italiano Soka Gakkai. (17A01902)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Vista la legge 28 giugno 2016, n. 130, recante «Norme per la regolazione dei rapporti tra lo Stato e l'Istituto buddista italiano Soka Gakkai, in attuazione dell'art. 8, terzo comma, della Costituzione»;
Visto, in particolare, l'art. 17, comma 2, della citata legge n. 130 del 2016, il quale prevede che, a decorrere dall'anno 2016, le persone fisiche possono dedurre dal proprio reddito complessivo, agli effetti dell'imposta sul reddito delle persone fisiche, le erogazioni liberali in denaro, fino all'importo di euro 1.032,91, a favore dell'Istituto buddista italiano Soka Gakkai, destinate alla realizzazione delle finalita' istituzionali dell'Istituto nonche' delle attivita' di religione o di culto di cui all'art. 12, comma 1, lettera a), della medesima legge, dirette al rito del Gongyo e al culto del Gohonzon, alle cerimonie religiose, allo studio dei testi buddisti e in particolare di quelli di Nichiren Daishonin, all'assistenza spirituale, alla formazione dei ministri di culto, alla diffusione dei principi buddisti di nonviolenza e di rispetto e compassione per tutte le forme di vita esistenti;
Visto il comma 3 del medesimo art. 17 della citata legge n. 130 del 2016, il quale demanda l'individuazione delle modalita' relative alle deduzioni di cui al precedente comma 2 a un apposito decreto del Ministro dell'economia e delle finanze;
Decreta: Art. 1 Modalita' per la deduzione delle erogazioni liberali versate a favore dell'Istituto buddista italiano Soka Gakkai. 1. Le erogazioni liberali in denaro versate, a decorrere dal 1° gennaio 2016, dalle persone fisiche a favore dell'Istituto buddista italiano Soka Gakkai e destinate alla realizzazione delle finalita' istituzionali dell'Istituto e delle attivita' di religione o di culto di cui all'art. 12, comma 1, lettera a), della legge 28 giugno 2016, n. 130, debbono risultare, ai fini della loro deduzione...
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