Module 221 min2216 wordsFree — no account
The formalities: EAS notice, separate accounts and the Redditi ENC return
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Enti associativi (modello EAS), Che cos'è: exemption for Third Sector bodies, exempt bodies, simplified filing, deadlines and late-filing relief — verified on September 25, 2026
- Agenzia delle Entrate — Redditi Enti non commerciali Enc 2026, Quando e come si presenta il modello — verified on September 25, 2026
- Agenzia delle Entrate — Redditi Enti non commerciali Enc 2026, Che cos'è (who must file) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR, Art. 144 «Determinazione dei redditi», version applicable to 2026: separate accounts and shared costs — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard IRES rate — 24%
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.