The deadlines for the 5×1000 coincide with those for the tax return and may vary depending on the type of taxpayer and the specific regulations in force.

Yes: simply submit the supplementary form for the 5×1000, which is included in the CU (Certificazione Unica), in a sealed envelope to a bank or post office. The envelope should be labeled “choice for the allocation of the 5×1000 of IRPEF,” and include the taxpayer’s name, surname, and fiscal code.

The 5×1000 is a tax mechanism in Italy that allows taxpayers to allocate 0.5% of their personal income tax (IRPEF) to support non-profit organizations, charitable causes, or public bodies. This donation does not cost the taxpayer anything extra, as it is simply a portion of the taxes they would already pay.

Any individual who pays IRPEF has the opportunity to allocate 5×1000 of their taxes to a specific organization. This can be done either within their tax return (using the 730 form or the Income Tax Return for Individuals – formerly Unico) or by simply submitting the designated form included in the Certificazione Unica to choose where to allocate the 5×1000.

Yes. The 5×1000 does not replace, but adds to the 8×1000 mechanism. Both allow the taxpayer to choose where to allocate a portion of their income tax, but they should not be confused as they have different allocation formulas. The purpose of the 8×1000 is to provide support to religious churches (religious confessions and beliefs).

If you forget to include the fiscal code of the beneficiary organization to which you want to allocate your 5×1000, the amount you intended for that sector will be distributed among all the beneficiary organizations in that sector. The distribution will be proportional to the number of other preferences received by the organizations.

If you don’t sign, the taxes you paid will remain as taxes and will not be allocated as a donation to non-profit organizations. The 5×1000 donation is only valid if you sign in the designated section.