Liberal donations made to Torsoli srl social enterprise ETS (Third Sector Entity registered with RUNTS) are deductible and deductible according to the provisions of the law:

Deductibility: individuals can deduct 30 percent of the amount donated from their tax returns, up to a maximum of €30,000 per year, pursuant to Article 83(1) of Legislative Decree No. 117/2017 (Third Sector Code).

Deductibility: businesses can deduct the amount of donations from business income, up to a maximum of 10 percent of total declared income and with the possibility of deducting any excess in subsequent tax periods, but not beyond the fourth, pursuant to Article 83, paragraph 2, of Legislative Decree No. 117/2017 (Third Sector Code).