DECRETO 30 gennaio 2017 - Individuazione delle fondazioni, associazioni, comitati ed enti, per il cui tramite possono essere effettuate erogazioni liberali deducibili dal reddito d'impresa a favore delle popolazioni colpite dal sisma del 24 agosto 2016. (17A02342)
IL PREFETTO della Provincia di Ancona Premesso che il territorio della Regione Marche e' stato interessato da un grave evento sismico in data 24 agosto 2016 e da successivi eventi tellurici di forte intensita';
Visto il decreto del Presidente del Consiglio dei ministri in data 24 agosto 2016 (Gazzetta Ufficiale n. 197 del 24 agosto 2016) recante «Dichiarazione dell'eccezionale rischio di compromissione degli interessi primari a causa degli eventi sismici che hanno interessato il territorio delle Province di Rieti, Ascoli Piceno, Perugia e L'Aquila il giorno 24 agosto 2016, ai sensi dell'art. 3, comma 1, del decreto-legge 4 novembre 2002, n. 245, convertito con modificazioni, dalla legge 27 dicembre 2002, n. 286» e in data 24 agosto 2016 (Gazzetta Ufficiale n. 198 del 25 agosto 2016) di integrazione;
Vista la delibera del Presidente del Consiglio dei ministri in data 25 agosto 2016 (Gazzetta Ufficiale n. 199 del 26 agosto 2016), con la quale e' stato dichiarato lo stato di emergenza in conseguenza degli eccezionali eventi sismici che il giorno 24 agosto 2016 hanno colpito il territorio delle Regioni Abruzzo, Lazio, Marche e Umbria;
Visto l'art. 27, comma 1, della legge 13 maggio 1999, n. 133, con cui si stabilisce che: «sono deducibili dal reddito d'impresa ai fini delle relative imposte le erogazioni liberali in denaro effettuate in favore delle popolazioni colpite da eventi di calamita' pubblica o da altri eventi straordinari anche se avvenuti in altri Stati, per il tramite di fondazioni, di associazioni, di comitati e di enti»;
non si considerano destinati a finalita' estranee all'esercizio dell'impresa i beni ceduti ai predetti soggetti gratuitamente e per le medesime attivita';
entrambe le forme di liberalita' non sono soggette...
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