Article 15, paragraph 1, letter i) of the Italian Income Tax Code.

Charitable donations made by individuals and destined for the purposes of production in the various areas of performance are IRPEF (personal income tax)-deductible to 19%, for an amount not exceeding 2% of the total declared income.

Making your donation
Donations and contributions may be made via bank transfer to the following account:

Account name                  Fondazione Teatro alla Scala
Bank                                 Intesa San Paolo SPA
IBAN                                 IT56 X 03069 03390 100000000031
Reason for payment          Erogazione Liberale art. 15 comma 1 lettera i) TUIR

Receipt of your bank transfer permits use of the deduction in the income tax declaration in the year in which the payment was made and must be retained by the giver as part of their income tax declaration documentation.

“5 per mille” scheme at La Scala

Use your income tax declaration to support La Scala – it won’t cost you a penny!

La Scala ranks among the Italian cultural foundations eligible for voluntary giving. La Scala allocates its “5 per mille” contributions to the specific objective of bringing young people closer to music and musical culture.

Make Fondazione Teatro alla Scala your “5 per mille” choice by entering the tax code 00937610152 in the appropriate box.

1) Article 100, paragraph 2, letter m) of the Italian Income Tax Code.  

Charitable monetary donations on behalf of entities subject to corporation tax in favour of Fondazione Teatro alla Scala for the purposes of institutional activities and for the implementation of programmes in the cultural heritage and performance sectors are wholly tax-deductible (with no upper limit).

Making your donation
Donations and contributions may be made via bank transfer to the following account:

Account name                 Fondazione Teatro alla Scala
Bank                                Intesa San Paolo SPA
IBAN                                IT56 X 03069 03390 100000000031
Reason for payment         Erogazione Liberale art. 100 comma 2 lettera m) TUIR

N.B. Givers taking advantage of this tax relief must send to the Ministry of Cultural Heritage and Activities, and also by fax to the appropriate tax office, a letter containing the dates of any donations made, before 31 January in the following year.

2) Article 100, paragraph 2, letter g) of the Italian Tax Code.

Monetary donations made by companies to Fondazione Teatro alla Scala destined for production in the various performance areas are tax-deductible to an amount not greater than 2% of a company’s declared income.

Making your donation
Donations and contributions may be made via bank transfer to the following account:

Account name                 Fondazione Teatro alla Scala
Bank                                Intesa San Paolo SPA
IBAN                                IT56 X 03069 03390 100000000031
Reason for payment         Erogazione Liberale art. 100 comma 2 lettera m) TUIR