La nozione di “costi effettivi” per gli Enti del Terzo Settore: problemi interpretativi ed operativi


The recent Third Sector Reform has finally introduced in Italy a complete and organic regulation for the various non-profit entities. However, relevant aspects remain not fully or adequately defined at the moment. In this contribution we have tried to investigate those connected with the definition of effective cost, as introduced by paragraph 2 of art. 79 of Legislative Decree No. 117/2017. The effective cost is taken as a parameter to define the maximum amount of any fees potentially requested for the services attributable to activities of general interest carried out by the Entity in pursuit of its statutory purposes so that they can be fiscally configured as non-commercial. The topicality and relevance of the issue addressed is evident in relation both to the substantial indeterminacy of the real meaning to be attributed to the expression "effective costs”, and to the consequent high risk of tax disputes regarding the recognition of the qualification of "non-commercial" for the activities in object. In particular, we will examine the aspects connected with the cost elements to be included in the calculation of these effective costs and with the calculation methodologies that can be adopted, indicating in this regard our interpretations and the consequent operational proposals. The aim of this paper is to offer thought and possible solutions to the administrators of the Third Sector Entities, to the professionals who assist them and to the Tax Administration.


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