For cash disbursements, it is alternatively possible to take advantage of one of the following benefits:
a) deductibility of up to 10% of the total declared income.
If the deduction is of an amount greater than the total declared income, less all deductions, the surplus can
be calculated as an increase in the amount deductible from the total income of the subsequent tax periods,
but not more than the fourth, up to the sum of its amount.
b) deductibility, but only for cash disbursements, from the declared business income up to a maximum of
2% of the declared business income.
Italian Legislative Decree 35/2005 - art. 14, paragraph 1 - and subsequent amendments and additions
TUIR [Consolidated Law on Income Tax] - art. 15, paragraph 1, lett. i-bis)
SOURCE – REVENUE AGENCY