Destination of 2, 5 and 8 per thousand in the 730/2024 model: how does it work?

Model 730/2024, how does the choice of 8, 5 and 2 per thousand Irpef work? Even if, very often, not much weight is given to this decision, it is necessary to explain that even if you do not choose your own share of Irpef it is destined, pro quota, to whoever the other taxpayers have chosen.
It is not accurate to think that if you do not choose your share of Irpef it will not go to anyone or that, in any case, it will end up in the "pockets" of the State.
The share of those who do not choose is re-proportioned among all those entitled based on the percentage that is decided by whoever made the choice.
If, therefore, if we must contribute our 2, 5 and 8 per thousand in any case, we might as well allocate it to those we deem deserving or most in need of our share.
Destination of 2, 5 and 8 per thousand in the 730/2024 model: how does it work? The destination of 2, 5 and 8 per thousand Destination of 8 per thousand in the 730/2024 model 2 per thousand to cultural associations in the 730/2024 model Destination of 2 per thousand to political parties in the 730/2023 model Destination of 5 per thousand in the 730 model /2024 The destination of 2, 5 and 8 per thousand What not everyone knows is that when you make the choice of destination of the 2, 5 and 8 per thousand you are not deciding on your Irpef share and that's it.
The calculation of these shares, in fact, takes place by adding all the shares of all the taxpayers (both those who have chosen and those who have not ticked any boxes), the result obtained must then be divided based on the percentages of choice of those who indicated a recipient.
Each taxpayer, therefore, in this operation has a value of "1", regardless of income and Irpef paid.
When filling out the tax return, taxpayers are asked to make a very important choice, that of allocating part of their personal income tax.
But is this choice an obligation? Is donating 8, 5 and 2 per thousand to specific categories of subjects obligatory for taxpayers? Let's try to understand how they work and what the rules are for the destination of 8 per thousand in the 730/2024 model, 5 and 2 per thousand.
First of all, it is good to remember that it is possible to allocate a portion of Irpef exclusively to the entities identified by law.
In detail, both with the 730 model and with the Income model: 8 per thousand must be donated to the State or a religious institution, 5 per thousand to voluntary, research or social interest organisations, 2 per thousand in in favor of a political party and, starting from 2021, in favor of cultural associations registered in a special list established at the Presidency of the Council of Ministers.
Is the 8 per thousand donation mandatory? How does the destination of 5 and 2 per thousand work? We will try to answer all the doubts and questions below but, first of all, please remember that those who choose to donate a minimum percentage of their personal income tax will not have to pay any more taxes.
Here's how to express the choice of destination of the 8, 2 and 5 per thousand IRPEF with the 2023 tax return.
Destination of 8 per thousand in the 730/2024 form.
The 730/2024 form must be submitted by the deadline of 30 September 2024.
taxpayers who are not obliged to submit the 2023 tax return can in any case choose to allocate the 2, 5 or 8 per thousand by filling out the form made available by the Revenue Agency and delivering it in a sealed envelope by November 30th to the offices postal or to an authorized intermediary (Caf, accountant, etc.), or directly online.
What is 8 per thousand? This is a part of Irpef that taxpayers are required to donate to a religious body or to the State.
The possibilities of choice are limited and the 8 per thousand of 2024 can be allocated to the following 12 categories: State (for purposes of social interest or of a humanitarian nature); Catholic church; Union of Seventh-day Adventist Christian Churches; Assemblies of God in Italy; Waldensian Church; Evangelical Lutheran Church; Union of Jewish Communities; Holy Orthodox Archdiocese; Apostolic Church; Evangelical Baptist Christian Union; Buddhist Union: Hindu Union.
In the event that no preferences are expressed regarding the destination, the Irpef quota will automatically be donated, in a proportional manner, to the entities on the list.
Also for the 8×1000, the 730/2024 form has a dedicated section to fill in: The 730-1 form is completely dedicated to this mandatory donation.
In the upper part of the form, all the taxpayer's data is requested in detail, while the lower part is reserved for choices.
2 per thousand to cultural associations in model 730/2024 Starting from 2014 it is possible to allocate 2 per thousand in favor of cultural associations registered in the list established at the Presidency of the Council of Ministers (art.
97-bis, DL no.
104 /2020).
Registration in the list of recipients of the 2 per thousand relating to model 730/2024 is recognized for the following subjects: purpose of carrying out and\or promoting cultural activities indicated in the deed of incorporation or in the statute; existing for at least 5 years at the time of submission of the registration application.
To express the choice in favor of one of the cultural associations eligible for the benefit, the taxpayer must place his signature in the appropriate box on the form indicating the tax code of the association to which he wishes to allocate the two per thousand share.
The choice must be made for only one of the beneficiary cultural associations.
Allocation of 2 per thousand to political parties in the 730/2023 form The 2 per thousand is a voluntary contribution, which you can also decide to allocate to a political party.
The taxpayer can therefore decide to donate a small part of his Irpef (2 per thousand) to a political party of his choice.
The choice is completely free and the taxpayer can also choose not to pay the Irpef fee.
The contribution, which since 2014 is no longer mandatory, can be donated in the following ways: by filling out the 2 per thousand form present in 730 and indicating the code of the party to which we wish to donate the sum; for those who do not have to complete the tax return, you will have to download a specific form on the Revenue Agency website.
After completing the form you will have to take the card, placed in a sealed envelope, to the tax withholding agent, to a Caf or to a post office; the entire procedure can also be carried out on the Internet, directly from the Revenue Agency website, by completing all the forms directly online.
The compilation method is very simple for all three cases.
You will find two boxes, in the first you will have to enter your data (name, surname, address, tax code and so on).
In the second box you will have to enter the data of the party to which the 2 per thousand will be donated.
All you have to do is fill in the section of the party chosen for the contribution and donate your part of the Irpef quota.
Destination of 5 per thousand in the 730/2024 model The 5 per thousand, like the 8 per thousand, is instead a mandatory contribution, which the worker must pay to an association.
The contribution is used to finance experimentation and research activities, both healthcare and university, or to finance non-profit associations.
Also in this case, the devolution of 5 per thousand will be made through form 730/2024 and, generally, with the tax return.
In the form you can choose which body or research institute (among those accredited) will receive your contribution.
What is needed to make the donation is the 730/2024 form and the beneficiary's tax code, which can be searched for by accessing the list of recipients of the 5 per thousand Irpef 2024.
In the 730 form you will have the possibility to choose which organization allocate its contribution to the following: voluntary and non-governmental organisations; health research; the ASD (Amateur Sports Clubs) recognized for sporting purposes by CONI; scientific or university research; City of residence; activities for the protection, valorisation and promotion of cultural heritage.
In the lower part of the 730/2024 form you can choose the institution to which to allocate our Irpef share.
Once you have chosen the field and filled in the spaces, for the form to be valid, you must sign the form in a specific space.