Italian Church and government argue over tax and subsidy

Controversy over 8 per 1000. The CEI: "We are disappointed, the Church is damaged"

Cardinal Matteo Zuppi, Archbishop of Bologna and President of the CEI, expressed "disappointment at the Government's decision to unilaterally change the purposes and methods of attribution of the 8 per 1000 pertaining to the State"

The controversy over the 8 per 1000 is heating up, with Cardinal Matteo Zuppi, Archbishop of Bologna and President of the CEI, who from the capital of Bologna on Tuesday 3 June expressed "disappointment for the Government's choice to unilaterally modify the purposes and methods of attribution of the 8 per 1000 pertaining to the State". It is a choice, Zuppi added, "that goes against the contractual reality of the agreement itself, which objectively distorts its logic and functioning, creating a disparity that damages both the Catholic Church and the other religious confessions that have signed the agreements with the State".

The Government's response

But in the evening a response arrived from government sources where it was clarified that in reality only a sixth purpose was established. "The modification to article 47 of law 222/85 was introduced by the parliamentary majority - it was clarified by sources close to Palazzo Chigi - which supported the Conte 2 government with law no. 157 which converted the decree law 124 of 26/10/2019. The possibility was introduced for the taxpayer to be able to directly choose, in the event of choosing the 8x1000 to the State, to which of the five types of intervention to allocate their contribution. In 2023, the Meloni Government simply inserted a sixth purpose in order to be able to support drug addiction recovery communities and other pathological addictions".

From Bologna, Zuppi, as reported by SIR, however, wanted to remember "that this source of resources allows us to be close to the needs of people and those we feel closest to our concerns: the fight against poverty, education, the many emergencies in Italy and around the world". These - he underlined - "are an important part of our effort, for everyone. However, we remain confident - not only because it is the Jubilee of Hope, but we are convinced of it - in the resolution of the dispute, in compliance with the specific purposes for which the 8x1000 mechanism was established and which cannot be modified, except by mutual agreement", observed Zuppi, who in any case was keen to reiterate "the disappointment of the Government's choice".

Harsh is the leader of  Italia Viva, Matteo Renzi for whom "the choice of the Government to go against the CEI and against the Catholic Church on the 8 per 1000 is the umpteenth demonstration of an arrogant and deaf way of conceiving the Institutions. Taking away from the Catholic Church what it is entitled to by virtue of the Concordat and doing it because perhaps one does not agree with the CEI position on migrants is the umpteenth headlong move by the Meloni-Mantovano duo". Condemnation also by Senator Enrico Borghi, also from Italia Viva, who speaks of a "dirigiste and statist decision by the government to modify the 8 per 1000 for the Catholic Church and other confessions", and at this point "it does nothing but betray once again the face intolerant of any expression of organizational freedom, subsidiarity and autonomy of intermediate bodies".

Tajani, the debate on the 8x1000 to the Church is open

On the change to the rules for the 8x1000 "nothing strange has happened: a portion is allocated to drug rehabilitation communities, which are largely managed by representatives of the Church, so, in essence, there is no damage to the Church. It is an open debate, we are discussing this topic with the Church", explained Antonio Tajani, vice president of the Council and Minister of Foreign Affairs, on the Ping Pong program on Rai Radio1. Tajani thus responded to the words of the president of the CEI. On the position taken by Renzi, who had said that the government has chosen to go against the CEI and against the Catholic Church, Tajani responded: "Let's leave aside the words of the opposition. The Church does not need defenders, the Catholic Church and the Episcopal Conference speak for themselves" No no no no no no.

The destination of 8 per 1000 of Irpef revenue

Following the Agreement for the revision of the Concordat stipulated between the State and the Holy See in 1984, Law 222/85 (containing “Provisions on ecclesiastical entities in Italy and for the support of the Catholic clergy in service in the dioceses”), established that starting from 1990, a share equal to 8 per 1000 of the revenue from personal income tax, liquidated by the offices on the basis of annual declarations, was to be allocated, in part, to purposes of social interest or of a humanitarian nature directly managed by the State and, in part, to purposes of a religious nature directly managed by the Catholic Church (Article 47, second paragraph). The choice regarding the actual destination of the 8 per 1000 resources is made by taxpayers when submitting the annual tax return; in the event of choices not expressed by taxpayers, the destination is established in proportion to the choices expressed (Article 47, third paragraph).

Use of funds by the State and the Catholic Church

Regarding the use of funds, the 1985 law (subsequently amended by Legislative Decree 105 of 2023) provides that the two quotas are used in this way: by the State, for extraordinary interventions for world hunger; natural disasters; assistance to refugees and unaccompanied foreign minors; conservation of cultural heritage; renovation, improvement, safety, anti-seismic adaptation and energy efficiency of publicly owned buildings used for school education; (from 2023) for recovery from drug addiction and other pathological addictions. The resources can instead be used by the Catholic Church, for the needs of worship of the population, support of the clergy, charitable interventions in favor of the national community or third world countries.

Gradual extension to other religious denominations

With subsequent regulatory interventions, the taxpayer’s option has also been extended to other religious denominations: the Italian Union of Seventh-day Adventist Christian Churches, the Assemblies of God in Italy, the Waldensian Evangelical Church, the Evangelical Lutheran Church in Italy, the Union of Italian Jewish Communities. Starting from the 2012 tax period, the taxpayers’ choice includes the Holy Orthodox Archdiocese of Italy and Exarchate for Southern Europe, the Apostolic Church in Italy, the Italian Buddhist Union and the Italian Hindu Union (Sanatana Dharma Samgha). Starting from the 2016 tax period, the taxpayers’ choice has been extended to the Italian Buddhist Institute Soka Gakkai (IBISG) and, starting from the 2021 tax period, also to the “Church of England” Association. The destination of the resources received based on the choices of the taxpayers is governed by the individual laws that regulate the relationships with the Italian State.

Law 157 of 2019

Law 157/2019 then introduced significant changes to the management of the 8 per 1000 of the Irpef, also with regard to the destination of the sums. In particular, new purposes have been envisaged for which the 8 per 1000 funds managed by the state can be used. Among these, assistance to unaccompanied foreign minors, as well as refugees.

Source

Background

The 8 per 1000 was established by law no. 222 of 1985, following the Agreement between the Holy See and the Italian Republic of 1984 for the revision of the Lateran Concordat of 1929. The so-called “beneficial system” was thus definitively overcome and, with regard to the support of the clergy, the “congrua” mechanism ceased. The indications of the Second Vatican Council were made concrete, what was provided for by the Italian Constitution was harmonized, particularly in Article 7, and “the undoubted collective interest in the introduction of new modern forms of financing for Churches through which the free contribution of citizens is facilitated for the pursuit of purposes and the satisfaction of religious interests” was recognized.

Law 222/85, which came into full force in 1990, provides for the creation of new mechanisms of economic support for the Church, including the per 1000 and the deductible Offerings for the clergy. The State makes available to all taxpayers a share corresponding to per 1000 of the total Irpef (personal income tax) revenue. This share is used directly by the State itself for interventions that have "social or humanitarian" purposes, or by a series of religious confessions in agreement with the State that undertake to use the share due to them for "religious or charitable" purposes.

Direct contributions from the State are thus eliminated, and a form of participation is introduced, determined by the free choices of citizen-taxpayers. In fact, they determine the share due to each recipient, expressing their preference, on the occasion of the Income Tax Declaration. The 8xmille is therefore not an "extra tax" that weighs on citizens, as the amount of the share is already included in the overall sum of the Irpef levy.