DECRETO 6 giugno 2013 - Modalita' relative alle deduzioni delle erogazioni liberali di cui all'articolo 24 della legge 30 luglio 2012, n. 127, effettuate a favore dell'Ente patrimoniale della Chiesa di Gesu' Cristo dei Santi degli ultimi giorni. (13A05217)
IL MINISTRO DELL'ECONOMIA E DELLE FINANZE Vista la legge 30 luglio 2012, n. 127, concernente «Norme per la regolazione dei rapporti tra lo Stato e la Chiesa di Gesu' Cristo dei Santi degli ultimi giorni, in attuazione dell'art. 8, terzo comma, della Costituzione»;
Visto, in particolare, l'art. 24, comma 2, della citata legge n. 127 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 che siano destinate alle attivita' di religione o di culto nonche' al rimborso delle spese dei ministri di culto e dei missionari, effettuate a favore dell'Ente patrimoniale della Chiesa di Gesu' Cristo dei Santi degli ultimi giorni;
Visto il comma 3 del medesimo art. 24 della citata legge n. 127 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;
Decreta: Art. 1 Modalita' per la deduzione delle erogazioni liberali versate a favore dell'Ente patrimoniale della Chiesa di Gesu' Cristo dei Santi degli ultimi giorni. 1. Le erogazioni liberali in denaro destinate alle attivita' di religione o di culto nonche' al rimborso delle spese dei ministri di culto e dei missionari, versate a decorrere dal 1° gennaio 2012 dalle persone fisiche a favore dell'Ente patrimoniale della Chiesa di Gesu' Cristo dei Santi degli ultimi giorni, 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 all'Ente patrimoniale della Chiesa di Gesu' Cristo dei Santi degli ultimi giorni, contenente la causale dell'erogazione liberale;
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