Le erogazioni liberali finalizzate al restauro della chiesa sono rientrano nell’Art Bonus. L’Agenzia delle Entrate nel rispondere all’istanza di interpello n.81 ha sancito che le spese riguardanti l’incarico per la progettazione dei lavori di restauro da eseguire in una chiesa comunale sono soggette alle agevolazioni previste dalla legge n. 83/2014 – Art Bonus.
L’Agenzia delle Entrate con la risposta n. 74 fornisce chiarimenti in merito ad un interpello inerente l’agevolazione da patent box.
La risposta dell’Agenzia ha stabilito che essendo il reddito agevolabile superiore all’utile civilistico concorre a determinare la perdita fiscale ai sensi dell’art. 84 del Tuir.
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