DECRETO 7 settembre 2016 - Individuazione delle fondazioni, associazioni, comitati e enti a cui possono essere effettuate, con deducibilita' dal reddito delle imprese, le erogazioni liberali in favore della popolazione colpita dall'evento sismico del 24 agosto 2016 nel territorio della provincia di Perugia. (16A06916)
IL PREFETTO DELLA PROVINCIA DI PERUGIA Premesso che la Provincia di Perugia e' stata interessata dall'evento sismico avvenuto in data 24 agosto 2016;
Vista la delibera del Consiglio dei ministri del 25 agosto 2016 con la quale e' stato dichiarato, fino al centottantesimo giorno dalla data dello stesso provvedimento, lo stato di emergenza in conseguenza all'eccezionale evento sismico che ha colpito il territorio delle Regioni Lazio, Marche, Umbria e Abruzzo in data 24 agosto 2016;
Vista l'ordinanza del Capo del Dipartimento della protezione civile n. 388 del 26 agosto 2016 con la quale sono stati disposti i primi interventi urgenti di protezione civile conseguenti all'evento sismico;
Visto l'art. 27 della legge 13 maggio 1999, n. 133, con cui si stabilisce: che sono deducibili dal reddito d'impresa le erogazioni liberali in denaro effettuate in favore delle popolazioni colpite da eventi di calamita' pubblica per il tramite di fondazioni, di associazioni, di comitati e di enti;
che non si considerano destinati ad attivita' estranee all'esercizio dell'impresa i beni ceduti ai predetti soggetti gratuitamente e per le medesime attivita';
che entrambe le forme di liberalita' non sono soggette all'imposta sulle donazioni;
Visto, in particolare, il comma quarto del medesimo articolo che demanda ad un decreto del prefetto l'individuazione delle fondazioni, delle associazioni, dei comitati e degli enti destinatari delle predette liberalita';
Decreta: Le fondazioni, le...
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