DECRETO 1 febbraio 2013 - Individuazione delle modalita' di deduzione delle erogazioni liberali effettuate a favore della Chiesa apostolica in Italia. (13A01438)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Vista la legge 30 luglio 2012, n. 128, concernente «Norme per la regolazione dei rapporti tra lo Stato e la Chiesa apostolica in Italia, in attuazione dell'art. 8, terzo comma, della Costituzione;
Visto, in particolare, l'art. 24, comma 2, della citata legge n. 128 del 2012, il quale prevede che le persone fisiche possono dedurre dal proprio reddito complessivo le erogazioni liberali in denaro fino all'importo di euro 1.032,91 effettuate a favore della Chiesa apostolica in Italia, nonche' degli enti ed opere da essa controllati, per fini di culto, istruzione, assistenza e beneficenza;
Visto il comma 3 del medesimo art. 24 della citata legge n. 128 del 2012, il quale demanda l'individuazione delle modalita' per la deduzione di cui al comma 2 a un apposito decreto del Ministro dell'economia e delle finanze, previo accordo con la Chiesa apostolica in Italia;
Considerate le risultanze della riunione tenutasi in data 18 ottobre 2012 con i rappresentanti della Chiesa apostolica in Italia Decreta: Art. 1 Modalita' per la deduzione delle erogazioni liberali versate a favore della Chiesa apostolica in Italia 1. Le erogazioni liberali in denaro versate a decorrere dal 1° gennaio 2012 dalle persone fisiche a favore della Chiesa apostolica in Italia, nonche' degli enti e opere da essa controllati, per 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 seguenti documenti: a) attestazione o ricevuta di versamento in conto corrente postale intestato alla Chiesa apostolica in Italia, contenente la causale dell'erogazione liberale;
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