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Financial contribution

There are three types of religious financing. 1. An indirect financing through public contributions for places of worship, social activities, chaplaincies, religion teachers and religious schools. 2. A direct financing through the possibility Italian citizens have been given to attribute a percentage of their income tax. 3. An indirect fiscal financing regarding the possibility for members of the Catholic Church and churches with this agreement to have a percentage of their voluntary contributions to churches entitled to this system of financing deducted from their income tax.
The most important legal instrument in this field is provided by Article 47 of the 222/1985 law (which is connected to the 1984 agreement between the State and the Holy See) and the similar rules incorporated in the eleven laws approving the intese (Article 8.3 of the Constitution). According to these provisions, all taxpayers can participate in a sort of poll to allocate 0.008 of the entire Italian income taxes (called IRPEF) to one of the following institutions: the State, the Catholic Church, and one of the minority religions that have signed an intesa. The fund (i.e. the overall amount of 0,008 of the IRPEF) is divided proportionally according to the choices the taxpayers make when submitting their income tax return statement. In this manner, even the taxpayers who do not choose any denomination will end up funding one according to the selection made by those who do sign in favour of religious groups or the State. Every year, the Ministry of Economy and Finance displays the distribution of the amounts of 0,008 of the IRPEF. (see, last accessed 14 February 2021).

D 16 February 2021    AFrancesco Alicino ASimona Attollino

CNRS Unistra Dres Gsrl

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