DECRETO 30 maggio 2014 - Individuazione delle modalita' di deduzione dall'IRPEF delle erogazioni liberali effettuate a favore della Sacra Arcidiocesi ortodossa d'Italia ed Esarcato per l'Europa Meridionale. (14A04470)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Vista la legge 30 luglio 2012, n. 126, concernente «Norme per la regolazione dei rapporti tra lo Stato e la Sacra Arcidiocesi ortodossa d'Italia ed Esarcato per l'Europa Meridionale, in attuazione dell'articolo 8, terzo comma, della Costituzione»;
Visto, in particolare, l'articolo 20, comma 2, della citata legge n. 126 del 2012, il quale prevede che le persone fisiche possono dedurre dal proprio reddito complessivo, agli effetti dell'IRPEF, le erogazioni liberali in denaro fino all'importo di euro 1.032,91 a favore della Sacra Arcidiocesi ortodossa d'Italia ed Esarcato per l'Europa Meridionale, degli enti da essa controllati e delle comunita' locali, per i fini di culto, istruzione, assistenza e beneficenza;
Visto il comma 3 del medesimo articolo 20 della citata legge n. 126 del 2012, il quale demanda l'individuazione delle modalita' relative alle deduzioni di cui al comma 2 a un apposito decreto del Ministro dell'economia e delle finanze;
Considerato l'accordo raggiunto con l'Arcidiocesi in data 29 ottobre 2013;
Decreta: Art. 1 Modalita' per la deduzione delle erogazioni liberali versate a favore della Sacra Arcidiocesi ortodossa d'Italia ed Esarcato per l'Europa Meridionale. 1. Le erogazioni liberali in denaro versate a decorrere dal 1° gennaio 2012 dalle persone fisiche a favore della Sacra Arcidiocesi ortodossa d'Italia ed Esarcato per l'Europa Meridionale, degli enti da essa controllati e delle comunita' locali, per i fini di culto, istruzione, assistenza e beneficenza, debbono risultare, ai fini della loro deduzione dal reddito complessivo fino all'importo di euro 1.032,91, dai...
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