The 5 X 1000
How to make your choice:
The choice to indicate the beneficiary of your share of 5 per 1000 of the IRPEF must be made with the declaration of income. In this regard, there are two dedicated modules printed by the Revenue Agency: the 730-1 model and the Unico model.
In the case of the pre-filled module 730, the information on the 5 x 1000 quota must be added separately, delivering a special document to a tax substitute, a CAF center or another specialist, using one of the two possible methods: the 730- 1 model, in a sealed envelope; writing on a normal matching envelope, "Choice for the destination of 8, 5 and 2 per 1000 of the Irpef" through the technical specifications available on the 5 x 1000 Internet website .
It should be noted that the delivery of this document, in one of the two forms, must be carried out even if no choice is expressed. In the case you want to (or should) submit the 730 model or the ordinary Unique model 2015, the section for the 5 x 1000 choice is already integrated in the respective modules.
In practice, in each of the three cases, in order to choose the beneficiary, the tax payer must:
-enter the tax code of the beneficiary organization in the appropriate field;
-sign the choice made.