The 5x1000 is the portion of IRPEF (Personal Income Tax) that a taxpayer can allocate with his or her income tax return to nonprofit organizations, universities, scientific research institutes and associations with social interest purposes.

All individuals resident in Italy who have accrued taxable income in the tax year are eligible to pay 5×1000.

Even those who do not file a tax return have the opportunity to donate 5×1000 through the supplementary form for 5×1000 contained in the Single Certification to be put in a sealed envelope and on which to write "choice for the destination of 5×1000 of IRPEF," indicating the taxpayer's first name, last name and tax code. The envelope should be delivered to one of the following:

• a post office (free service)
• a bank
• to an intermediary qualified for telematic transmission (professional, Caf, etc.) who may or may not accept the form and may charge a fee for the service 
• directly through the Agency's telematic services (if enabled).

The 5x1000 can be donated by all citizens who file their income tax returns via Form 730, the Redditi Form (formerly the Unico Form for Individuals) and the Certification Form (formerly the CUD). Within the individual forms is the section "Form for choosing the destination of the 5x1000 of Irpef."

To allocate the 5x1000 to Milan for La Scala, simply position yourself in the first box at the top left titled "Support of Third Sector Entities registered in the RUNTS as per Art.46, c. 1 of Legislative Decree No. 117 of July 3, 2017, including social cooperatives and excluding social enterprises in the form of companies, as well as support of ONLUSes registered in the registry," place your signature and below write the tax code of Milan for La Scala: 97104560152

Allocating 5x1000 to an organization or association has no cost for the individual citizen because it is a portion of IRPEF, and therefore does not represent an additional expense.

If one decides not to allocate the 5x1000 to anyone that portion of IRPEF, instead of supporting nonprofits and other Third Sector entities, will still be paid to the state.

There is therefore no increase in taxes to be paid, but only the right to choose to whom to allocate the 5x1000 and thus choose who to support with that amount. The 5x1000 is therefore not technically a donation, but a portion of the tax (which you would have paid anyway) that the state renounces in order to "turn it over" to your chosen beneficiary.

No, it is not a donation, it is the allocation of a portion of the income tax (IRPEF), and therefore does not involve any additional cost to the taxpayer. In short, it allows you to choose how to allocate part of the taxes you pay.

If you do not indicate the tax code of the entity to which you want to allocate your 5x1000, the amounts will be distributed proportionally according to the number of preferences received by associations belonging to the same category.

For the Modello 730 Ordinario
By il 30/09/2024 al CAF o al professionista o al sostituto d'imposta.

For the Modello 730 Precompilato
By il 30/09/2024 direttamente all'Agenzia delle Entrate o al CAF o al professionista abilitato o al sostituto d'imposta. 

Per il Modello Redditi 2024
By il 01/07/2024 If the submission is made in paper form through a post office.
By il 15/10/2024 Whether the submission is made electronically directly by the taxpayer or is transmitted by an intermediary qualified to transmit data.

The pre-filed return is available on the website of the Internal Revenue Service as of April 30, 2024.

Remember not to submit your tax return after the above deadline otherwise the 5x1000 you will have earmarked for us (thank you!) will not be awarded to us.

If you do not sign the contribution will go directly to the state, which will decide how to use it.

We often make confusion between 8×1000, 2×1000 and 5×1000. What is important to know that is they are not mutually exclusive in fact the taxpayer can express all three choices and donate along with the 5×1000, also the 8×1000 and 2×1000 since they have a different purpose.

In particular:

• the purpose of 8x1000 is to offer support to the Church of worship (denominations and religious beliefs)
• the purpose of the 2x1000 is to support political parties that have applied to be eligible for apportionment
• 5x1000 supports nonprofits, associations and scientific research

No, the 5x1000 refers only to IRPEF, that is, to individuals. Therefore, an entrepreneur can choose to allocate 5x1000 of his or her personal income.

No, only one preference can be expressed.