A significant novelty on the Italian scene in relation to the registration system of third-sector entities (private-sector entities focused on different sectors, from assistance to persons with disabilities to environmental protection, from health-assistance services to cultural animation, which not infrequently manage them in institutional contexts for the protection of the common good and the protection of denied rights), thanks to the establishment of the single national register of the third sector (RUNTS) as of 23 November 2021.

Through this instrument, which represents not only but also a decision oriented towards a potential improvement and harmonisation of taxation requirements in the European Union, the multiple existing registers are reorganised into a single one that is managed on a territorial basis (regional and provincial offices), through the national supervision of the Ministry of Labour and Social Policies, whose task is to ensure the harmonisation of data and to ensure that the access rules are complied with to ensure permanence.

The RUNTS can also be consulted online by all interested parties and consists of seven sections (Art. 46 DLGS 117/2017):

For inclusion in RUNTS, a series of obligations and fulfilments are required that vary according to the characteristics of the entities and associations that were not required in the past, including, by way of example, the following:

The transfer process is still ongoing and could be affected in its full implementation, both due to the revision of some tax aspects still underway at the national level and particularly due to delays on the part of the Italian government in requesting authorisation from the European Commission for the tax-related provisions contained in Title X of the decree (DLGS 117/2017).

In fact, in the ministerial decree of 15 September 2020 and its annexes, which define the procedures for registering entities, the procedures for filing deeds, and the rules for keeping and managing the RUNTS, it is stated that its application is conditional on obtaining a favourable opinion from the European Commission, and that until then the associations, entities, etc. continue to apply the tax provisions contained in the previous legislative decree (Legislative Decree no. 460 of 1997) .

We can therefore imagine the scenarios resulting from any further delays in the full implementation of the decree. Among the most relevant ones is that all ETSs (Third Sector Entities) not yet registered with RUNTS will continue to benefit from the previous regulations that allow for significantly facilitated taxation.

This limbo also leads to uncertainty among the various associations, which to date have not made a choice due to the postponement of decisions by the competent authorities.

Carlo Caloisi


Legislative Decree 117/2017 : https://www.gazzettaufficiale.it/dettaglio/codici/terzoSettore 

Decree establishing the RUNTS (DM 106 of 15/09/2020) : https://www.lavoro.gov.it/documenti-e-norme/normative/Documents/2020/DM-106-del-15092020-con-allegati-A-B-C.pdf 

RUNTS – definition: https://servizi.lavoro.gov.it/runts/it-it/Scopri-il-RUNTS

Third sector reform: https://www.camera.it/temiap/documentazione/temi/pdf/1105128.pdf 

Single national register of the third sector: https://www.lavoro.gov.it/temi-e-priorita/Terzo-settore-e-responsabilita-sociale-imprese/focus-on/Riforma-terzo-settore/Pagine/Registro-Unico-Nazionale-Terzo-Settore.aspx

A statute for European cross-border associations and nonprofit organisations: https://art.torvergata.it/retrieve/handle/2108/286903/573743/Fici%20EP%20non-profit%202021.pdf 

Lazio Region – reform of the third sector: https://www.regione.lazio.it/cittadini/sociale-famiglie/terzo-settore/riforma-terzo-settore     

RUNTS – what changes for the third sector: https://www.studiocataldi.it/articoli/42557-che-cos-e-il-runts.asp

Third sector building site: https://www.youtube.com/watchv=k7KojLiF6uc&ab_channel=Cantiereterzosettore 

RUNTS – delays in EU authorisation: http://www.vita.it/it/article/2022/02/19/fisco-e-terzo-settore-basta-rinvii-ora-serve-chiarezza/161898/

Third sector reform stalemate: tax rules not sent to EU Commission: https://www.informazionefiscale.it/riforma-terzo-settore-commissione-ue-invio-norme-fiscali

Carlo Caloisi