Brevi note sulla natura giuridica e sul regime impositivo delle somme residue attive del rendiconto elettorale

ABSTRACT: (REFLECTIONS ON THE TAX TREATMENT OF RESIDUAL ACTIVE AMOUNTS OF THE ELECTORAL REPORT). This paper aims at investigate the problem of tax regulations, for the purposes of income tax, of the residual active amounts transferred from the bank account of an electoral agent to that of the candidate who has designated him as such in view of the election campaign, according to the discipline prescribed by law n. 515/93, art. 7, paragraph 3, which provides that election candidates can raise funds to finance their campaign solely through an agent. Moving from the historical reconstruction of the notion of income, also through hints of comparative character, the paper comes to outline the notion of income received into Italian law, characterized by the preference for the theoretical option of “income produced”, the division into individual categories and built according to distinguish between different sources of income production, remaining the donations generally not relevant. In the light of the criteria and regulatory parameters exposed, the paper excludes that the remaining sums on bank account of the electoral agent, once transferred to the candidate, may be considered taxable income, not falling within any of the categories of taxable income, though in the residual category of “other incomes”. The residual active amounts on the bank account of the electoral agent, transferred to the candidate after the end of elections, constitute, therefore, a donation not subject to taxation.

KEYWORDS: income tax, electoral agent, funds raising